Healthy Flavour Is a Food Processing Company That Makes a Product

question 24

Multiple Choice

Healthy Flavour is a food processing company that makes a product called Health Nut soup in two processes-blending and condensing. The output of the blending department is transferred to the condensing department. All materials are added at the beginning of the blending process, and conversion activity occurs uniformly throughout both processes. The following data pertain to the month of April in the blending department.
Using the FIFO method of process costing, calculate the equivalent units of direct materials for the month of April.

• A) 60 000
• B) 58 000
• C) 55 000
• D) 50 000

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Definitions:

Do Not Invert

A warning label indicating that an item should not be turned upside down, often due to potential harm or malfunction.

Glass

A hard, brittle, transparent or translucent material made by fusing sand with soda, lime, and sometimes other ingredients; used widely in windows, bottles, and countless other objects.

Clot Activator

A substance used in blood collection tubes that accelerates the blood clotting process, facilitating serum separation for various types of assays.

Gel Separator

A component in blood collection tubes that forms a physical barrier between serum or plasma and blood cells during centrifugation.