Winkle Company Uses the FIFO Method in Its Process Costing

question 35

Multiple Choice

Winkle Company uses the FIFO method in its process costing system. At the beginning of March, the work in process inventory in the Blending Processing Center consisted of 5,000 units, 90% complete with respect to conversion costs. At the end of the month, the work in process inventory consisted of 2,000 units that were 60% complete with respect to conversion costs. If 10,000 units were transferred to the next processing center during the month, the equivalent units for conversion costs were:

• A) 6,700 units
• B) 11,700 units
• C) 10,300 units
• D) 13,000 units

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Definitions:

Direct Leader

A leadership style that involves straightforward management and communication with subordinates.

Trust Perceptions

Individuals' beliefs or expectations about the reliability, integrity, and honesty of others, which can influence interpersonal and organizational relationships.

Benevolence

The quality of being well-meaning and kindly.

Willingness to be Vulnerable

The degree to which an individual is open to the risk of emotional exposure, harm, or uncertainty in relationships.