Department a Had 4,000 Units in Work in Process That

question 158

Multiple Choice

Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was:

• A) 33,000
• B) 29,800
• C) 29,000
• D) 32,000

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Definitions:

James-Lange Theory

A theory of emotion that suggests emotions occur as a result of physiological reactions to events, meaning our physical response directly leads to an emotional experience.

Guilty Knowledge Test

A psychological assessment used in forensic contexts, designed to determine if a person has knowledge only someone involved in a crime would know.

Two-Factor Theory

Proposes that emotions are based on two factors: physiological arousal and cognitive label; the theory suggests that both are needed to experience emotion fully.

Tranquilizer

A drug used to reduce anxiety and tension, often by depressing the central nervous system.