The Following Unit Data Were Assembled for the Heating Process

question 46

Multiple Choice

The following unit data were assembled for the heating process of Morgan Processing, Inc., for the month of August. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process costing method. $\begin{array}{|l|l|}\hline & \text { Units } \\\hline \begin{array}{l}\text { Beginning work in process inventory } \\\text { (30 percent complete) }\end{array} & 5,000 \\\hline \text { Units started in August } & 44,000 \\\hline \begin{array}{l}\text { Ending work in process } \\\text { (60 percent complete) }\end{array} & 4,500 \\\hline\end{array}$
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The number of equivalent units produced with respect to direct materials costs is

• A) 39,500.
• B) 44,000.
• C) 49,000.
• D) 48,500.

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Definitions:

Act Consequentialism

A moral theory that assesses the morality of actions based on their outcomes or consequences.

Act Consequentialism

An ethical theory that judges the moral worth of an action based solely on the outcomes or consequences of that action.

Case-by-case Basis

An approach to decision-making that involves evaluating each situation individually rather than applying a general rule.

Commit Perjury

The act of lying or making verifiably false statements under oath in a legal proceeding, which is a criminal offense.