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

---

Definitions:

Objective Approach

A method of decision-making or analysis based on facts and evidence, devoid of personal feelings or bias.

Advocacy

The act of publicly supporting or recommending a particular cause or policy.

Persuasive

The quality of causing someone to do or believe something through reasoning or argument.

Factual Background

The underlying facts and circumstances relating to a legal case or event, detailing what happened to lead to the current situation.