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

question 38

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 conversion if the first-in, first-out method is used to cost inventories was:

• A) 14,365
• B) 13,615
• C) 12,000
• D) 15,865

Comprehend the process of preparing an informative presentation, including audience analysis and topic selection.

Identify the characteristics of different audience types and tailor presentations accordingly.

Appreciate the importance of thesis statements and purpose statements in speech preparation.

Understand the potential risks and benefits of using humor in speeches.

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Definitions:

Desk Lamp Production

The process involving the assembly, testing, and packaging of desk lamps for consumer use.

Single Plantwide Factory Overhead Rate

A method of allocating total factory overhead costs to units produced, using a single rate for the entire manufacturing plant.

Labor-Intensive Department

A department within a company that relies more on human labor than on machinery or automation to produce goods or provide services.

Capital-Intensive Department

A division within a company that requires a large investment in capital assets relative to its labor cost.