Xeno, Inc Operates a Process Costing System and Uses the FIFO

question 113

Multiple Choice

Xeno, Inc. operates a process costing system and uses the FIFO method. Beginning work in process consists of 1,000 units, 30% complete. Ending work in process is 15% complete, and direct materials are added at the 20% point. The equivalent units of production for materials are 14,000 and for conversion costs are 18,000.
The number of units in ending work in process was:

• A) 37,000
• B) 14,000
• C) 18,000
• D) 22,000

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Definitions:

Implicit Memory Tests

Assessments designed to measure unconscious memory processes, often through the recall of learned skills or conditioned responses.

Amnesic Patients

Individuals who suffer from amnesia, a condition characterized by a noticeable and usually large deficits in memory.

Infant Amnesia

The phenomenon where adults are unable to recall personal memories from the early years of their life, typically before the age of three or four.

Procedural Memory

A type of long-term memory involved in the learning and execution of motor skills and habits.