The Finishing Department Had 5,000 Incomplete Units in Its Beginning

question 21

Multiple Choice

The Finishing Department had 5,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 15,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.
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What are the equivalent units of production for materials during the period?

• A) 12,000.
• B) 13,000.
• C) 14,000.
• D) 15,000.

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Definitions:

Convert Communicators

People perceived as credible sources because they are arguing against their own previously held attitudes and behaviors.

Credibility

The quality or power of inspiring belief; the degree to which a source or message is considered trustworthy and reliable.

Advertising Wear Out

The decline in audience response as a result of repeated exposure to the same advertisement over time.

Simple Repetition

The process of repeating something multiple times in order to learn or memorize it, often used as a basic study or advertising technique.