The Following Unit Data Were Assembled for the Heating Process

question 127

Multiple Choice

The following unit data were assembled for the heating process of Morgan Processing,Inc.,for the month of August.Direct materials are added at the beginning of the process.Conversion costs are added uniformly over the production process.The company uses the FIFO process costing method. $\begin{array}{lr}&\text { Units }\\\text { Beginning work in process inventory }\\\text { (30 percent complete) } & 5,000 \\\text { Units started in August } & 44,000 \\\text { Ending work in process } & \\\text { (60 percent complete) } & 4,500\end{array}$

The number of equivalent units produced with respect to direct materials costs is

• A) 39,500.
• B) 44,000.
• C) 49,000.
• D) 48,500.

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Definitions:

Libel

Any false statement that harms another person’s good name or reputation made in a permanent form, such as movies, writing, and videotape, and communicated to others.

Defense

Legal strategies and arguments used in court to justify or excuse an individual's actions or to defeat the claims of the opposing party.

Proximate Cause

The primary cause of an injury in law, without which the injury would not have occurred, determining legal liability.

Cause In Fact

In tort law, the relationship between the unreasonable conduct and the injury to the innocent party, whether the injury was or was not foreseeable. Cause in fact is also referred to as actual cause.