The Finishing Department of Garr Company Has the Following Information

question 20

Multiple Choice

The Finishing Department of Garr Company has the following information available for 20xx: $\begin{array}{|l|l|l|}\hline & \text { Units } & \text { Conplete } \\\hline \text { Begiming work in process inventory } & 5,000 & 40 \text { percent } \\\hline \text { Ending work in process inventory } & 2,500 & 80 \text { percent } \\\hline \text { Units completed during } 20 \mathrm{xx} & 32,000 & 100 \text { percent } \\\hline\end{array}$ Assuming that Garr Company uses the FIFO process costing method, what are the equivalent units for conversion costs for 20xx?

• A) 31,000
• B) 36,000
• C) 37,000
• D) 32,000

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Definitions:

Contingent

Depending on something else that might or might not happen, often used to describe work or benefits that are not guaranteed but based on certain conditions.

Centralize Power

The act of concentrating authority and decision-making capabilities within a small group or at the top level of an organization.

National Culture

The set of shared values, beliefs, customs, practices, and social behaviors that characterize the people of a nation.

Organizational Behaviour

The study of both group and individual performance and activity within an organization, focusing on understanding, predicting, and managing behavior in a professional setting.