Williams Corporation Uses the FIFO Method in Its Process Costing

question 33

Multiple Choice

Williams Corporation uses the FIFO method in its process costing system. The beginning work in process inventory in a particular department consisted of 10,000 units, 100% complete with respect to materials and 60% with respect to conversion costs. The total cost in the beginning work in process inventory was $48,200. During the month, 25,000 units were transferred out of the department. The costs per equivalent unit were computed to be $3.10 for materials and $4.50 for conversion costs. The total cost of the units completed and transferred out of the department was:

• A)$190,000
• B)$189,200
• C)$180,200
• D)$132,000

---

Definitions:

DAR

DAR stands for Data, Action, Response, a format often used in nursing notes to document patient interactions and care provided.

EHR

Electronic Health Records, a digital version of a patient's paper chart, making information available instantly and securely to authorized users.

Accurate Documentation

The practice of precisely recording and maintaining records of patient care, treatments, and interactions within the healthcare setting.

Abdominal Wound

An injury or opening in the abdominal region, which may be due to surgery, trauma, or pathological reasons, requiring proper care to heal.