During October, Department a Started 320,000 Units of Product in a Particular

question 131

Multiple Choice

During October, Department A started 320,000 units of product in a particular manufacturing process. The beginning work in process inventory was 50,000 units, and the ending inventory was 30,000 units. Direct materials are introduced at the start of processing, and beginning and ending inventories are considered to be 50 percent complete with respect to conversion costs. Department A uses the FIFO costing method. The number of equivalent units for conversion costs was

• A) 345,000.
• B) 330,000.
• C) 360,000.
• D) 375,000.

---

Definitions:

Infant Growth Restriction

A condition where a fetus is unable to achieve its genetically determined potential size, often due to maternal or placental issues.

Developmental Delay

A term used when a child does not reach their developmental milestones at the expected times, which may indicate an underlying problem that could require specialist intervention.

Ossification

The natural process by which bone is formed, renewed, and repaired in the body, converting cartilage or fibrous tissue into bone.

Mineral Deposits

Natural accumulations of minerals found within the Earth's crust that can be mined for economic value.