Pushkin Corporation Uses the FIFO Method in Its Process Costing

question 41

Multiple Choice

Pushkin Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. What are the equivalent units for materials for the month in the first processing department?

• A)400
• B)8,700
• C)8,140
• D)7,700

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Definitions:

Critical Periods

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Teratogen

Any agent that can disturb the development of an embryo or fetus, which may cause a birth defect.

Responsive

Being quick to react or respond appropriately to changes or requests, showing sensitivity to the needs or feelings of others.

Highly Active Fetus

A term used to describe a fetus that shows more frequent or vigorous movement in the womb than typically observed.