If Department H Had 600 Units, 60% Completed, in Process

question 40

Multiple Choice

If Department H had 600 units, 60% completed, in process at the beginning of the period, 8,000 units were completed during the period, and 500 units were 30% completed at the end of the period, what was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

• A) 7,790
• B) 8,390
• C) 8,600
• D) 8,000

Recognize the contributions of foreign individuals and nations to the American military efforts.

Evaluate the economic consequences of the American Revolution on the new nation.

Assess the changes in social structures and rights following the American Revolution.

Understand the significance of the Constitutional Convention and the ratification process of the U.S. Constitution.

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