(CMA)The Accountant for Whirly Manufacturing Inc

question 125

Multiple Choice

(CMA) The accountant for Whirly Manufacturing Inc. gathered the following information for the month of November: Beginning WIP 16,000 units
Started production 100,000
Completed production 92,000
Ending WIP 24,000
The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs.
Costs pertaining to the month of November are as follows:
Beginning inventory costs are:
Materials $54,560
Direct labour 20,320
Factory overhead 15,240
Costs incurred during November include:
Materials $468,000
Direct labour 182,880
Factory overhead 391,160
Using the first-in, first-out (FIFO) method, the equivalent units of production for materials are:

• A)97,600 units
• B)104,000 units
• C)107,200 units
• D)113,600 units

---

Definitions:

Good Enunciation

The clarity with which an individual pronounces words and sounds when speaking, which is essential for effective communication.

Convenient Time

A time that is suitable or opportune for someone to do something or for an event to take place.

Vary Inflection

The modification of voice pitch or tone, often used in speech to convey different meanings or express emotions.

Call List

A prioritized list of contacts, often used in sales, emergency services, or medical settings, to organize communication based on urgency or importance.