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

question 69

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.
-
What are the equivalent units of production for the conversion costs during the period?

• A) 14,500.
• B) 15,100.
• C) 16,500.
• D) 17,100.

---

Definitions:

Topical Anesthetics

Medications applied directly to the skin or mucous membranes to temporarily numb the area, providing pain relief for procedures or conditions causing discomfort.

Acyclovir (Zovirax)

An antiviral drug used to treat infections caused by herpes viruses, including genital herpes, cold sores, shingles, and chickenpox.

Chickenpox

A highly contagious viral infection causing an itchy, blister-like rash on the skin, more common in children but can affect people at any age.

Aplastic Anemia

A rare blood disorder in which the body's bone marrow doesn't produce enough new blood cells, leading to fatigue and increased risk of infections and bleeding.