If Department K Had 2,000 Units, 40% Completed, in Process

question 54

Multiple Choice

If Department K had 2,000 units, 40% completed, in process at the beginning of the period, 12,000 units were completed during the period, and 1,200 units were 25% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period if the first-in, first-out method is used to cost inventories?

• A) 11,500
• B) 11,200
• C) 15,200
• D) 10,000

---

Definitions:

Primary Caregiver

This term denotes the main person responsible for providing care and meeting the needs of a child or dependent individual.

Maternal Instinct

A natural tendency attributed to mothers to care for and protect their children.

Nigeria (Hausa)

Relates to the Hausa people, one of the largest ethnic groups in Nigeria, known for their rich culture, language, and Islamic beliefs.

Raised

The process of bringing up a child, encompassing all aspects of nurturing, educating, and supporting their development.