Department E Had 4,000 Units in Work in Process That

question 115

Multiple Choice

Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% 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) 15,650
• B) 14,850
• C) 14,150
• D) 14,650

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Definitions:

Performance Goals

Objectives set for specific achievements or outcomes, often used to evaluate an individual's effectiveness.

Mastery Goals

Objectives focused on developing competence or mastering a skill rather than comparing oneself to others.

Need For Achievement

A psychological drive that motivates individuals to accomplish goals and excel.

Approach-Avoidance Conflict

A psychological conflict that occurs when a single goal or option has both attractive and unattractive aspects.