During March, Department a Started 300,000 Units of Product in a Particular

question 94

Multiple Choice

During March, Department A started 300,000 units of product in a particular production process. The beginning work in process inventory was 50,000 units, and the ending inventory was 40,000 units. Direct materials are introduced at the start of processing, and beginning and ending inventories are considered to be 40 percent complete with respect to conversion costs. Department A uses the FIFO costing method. The number of equivalent units produced with respect to conversion costs was

• A) 296,000.
• B) 306,000.
• C) 336,000.
• D) 316,000.

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Definitions:

Aversive Conditioning

This is a form of conditioning where an unpleasant or aversive stimulus is paired with a specific behavior to reduce the likelihood of that behavior occurring in the future.

Cognitive-behavioral Therapy

A form of psychotherapy that aims to improve mental health by changing negative patterns of thought and behavior.

Posttraumatic Stress Disorder

A psychological disorder caused by exposure to or witnessing a horrifying incident, marked by recurring flashbacks, distressing dreams, and intense anxiety.

Systematic Desensitization

Systematic desensitization is a behavioral therapy technique used to reduce anxiety through gradual exposure to feared stimuli, paired with relaxation exercises.