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

question 91

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

• A) 16,700
• B) 12,000
• C) 1,700
• D) 13,700

---

Definitions:

Impaired Verbal Communication

A condition in which an individual has difficulty in expressing or receiving messages verbally, which can be due to various causes such as brain injury or illness.

Impaired Social Interaction

Difficulty or inability to engage effectively in social exchange or perform within the expected norms of social conduct.

Nonverbal Cues

Body language and other physical behaviors used to convey messages or emotions without the use of words.

Nuclear Family

A family unit consisting of two parents and their children living together as a single household.