Department W Had 2,400 Units, One-Third Completed at the Beginning

question 16

Multiple Choice

Department W had 2,400 units, one-third completed at the beginning of the period, 16,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO) ?

• A) 16,100 units
• B) 13,600 units
• C) 15,000 units
• D) 18,500 units

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Definitions:

Domesticating

The process of adapting wild plants and animals for human use, making them more suitable for farming, companionship, or as work animals.

Horticultural

Pertains to the art or practice of garden cultivation and management.

Surplus Production

The production of goods or services in quantities greater than needed for personal or local consumption, allowing for trade.

Primary Mode

The most prominent or frequently used method or form of something, particularly in the context of transportation or production.