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

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Definitions:

Hernia

A projection of a part from its normal location.

Protrusion

Something that sticks out from a surface, often as a result of a disease or injury, or is prominent.

Internal Organ

Any organ located inside the body's cavities, such as the heart, lungs, liver, or kidneys, performing essential functions.

Truss

A framework, typically consisting of rafters, posts, and struts, supporting a roof, bridge, or other structure.