The Assembly Department of Smart,Inc

question 6

Multiple Choice

The Assembly Department of Smart,Inc.,a manufacturer of computers,had a beginning inventory of 5,000 units.During November,it assembled 4,000 units and transferred them to the Packaging Department.It incurred $250,000 in direct materials and $75,000 in conversion costs.The ending inventory in November was 3,000 units,which were 100% and 50% complete with respect to materials and conversion costs,respectively.Calculate the total equivalent units of production for conversion costs for November.

• A) 4,000 units
• B) 7,000 units
• C) 5,500 units
• D) 1,500 units

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