The Taylor Company Uses a Process Costing System -
Equivalent Units for Direct Materials Are
A) 180,000

question 120

Multiple Choice

The Taylor Company uses a process costing system. Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process. The company uses the FIFO costing method. The following data are available for one of its accounting periods: $\begin{array}{|l|l|l|}\hline & \text { Units } & \\\hline \text { Begining work in process } & 26,000 & \text { (70 percent complete for conversion costs) } \\\hline \text { Units stented } & 180,000 & \\\hline \text { Units transferred out } & 191,000 & \\\hline \text { Endling work in process } & 15,000 & \text { (60 percent complete for conversion costs) } \\\hline\end{array}$
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Equivalent units for direct materials are

• A) 180,000.
• B) 202,000.
• C) 176,000.
• D) 191,000.

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Definitions:

Genetic Drift

A mechanism of evolution where random changes in the frequency of alleles within a population occur, often having a significant impact on smaller populations.

Habitat Isolation

A form of reproductive isolation where two species live in the same area but occupy different habitats, so they rarely encounter each other or breed.

Prezygotic

Refers to mechanisms that prevent individuals of different species or populations from mating or fertilizing eggs before the formation of a zygote.