Use the Following Data from a Company Using a Process

question 29

Multiple Choice

Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory on June 1 :
1,000 units - 100 percent complete as to direct materials
80 percent complete as to conversion costs

Units Started During June:
6,400units

Ending Work in Process Inventory on June 30:
1,200 units - 100 percent complete as to direct materials
40 percent complete as to conversion costs


The company uses average process costing method.
Equivalent units for conversion costs during the month totaled

• A) 7,920.
• B) 7,680.
• C) 6,680.
• D) 5,880.

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Definitions:

Irrational Thoughts

Thoughts that are not based on reality or logical reasoning, often leading to unrealistic expectations or dysfunctional behavior.

Irrational Thinking

Thought patterns that are illogical or unreasonable, often leading to misperceptions and misunderstandings.

Unrealistic Beliefs

False or exaggerated perceptions individuals hold about reality, often leading to emotional distress or behavioral problems.

Cognitive Therapy

A form of psychotherapy that targets changing negative thought patterns to improve mood and behavior.