A Department Had 12,500 Units Which Were 20% Complete in Beginning

question 106

Multiple Choice

A department had 12,500 units which were 20% complete in beginning Goods in Process Inventory. During the current period 60,000 units were transferred in. Ending Goods in Process Inventory was 15,000 units which were 70% complete. Assume this company uses the FIFO method of process costing and direct material is added uniformly throughout the process. What are the equivalent units produced with respect to direct material?

• A) 65,500.
• B) 57,500.
• C) 37,000.
• D) 47,500.
• E) 68,000.

---

Definitions:

Font Size

The size of the text characters in a document or display, which affects readability and visual impact of the written content.

On-screen Presentation

A digital display of information or data, typically using software like PowerPoint, for an audience.

Color And Font

Visual elements in design, where color refers to the hue used in the visual elements, and font refers to the typography style of the text.

Uniformity

The quality or state of being the same in form, manner, appearance, or character.