Department B Had 3,000 Units in Work in Process That

question 91

Multiple Choice

Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the first-in, first-out method is used to cost inventories was:

• A) 16,700
• B) 12,000
• C) 1,700
• D) 13,700

---

Definitions:

Testable Prediction

A hypothesis or forecast that can be verified through experimentation or observation.

Hypothesis

A proposed explanation made on the basis of limited evidence as a starting point for further investigation.

Theory

An explanation or set of principles that has been formulated to explain phenomena, often based on general principles independent of the phenomena to be explained.

Correlation

A statistical measure that describes the extent to which two variables change together.