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Department R had 4,081 units in work in process that were 72% completed as to la

ID: 2421940 • Letter: D

Question

Department R had 4,081 units in work in process that were 72% completed as to labor and overhead at the beginning of the period, 26,803 units of direct materials were added during the period, 28,048 units were completed during the period, and 2,836 units were 29% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. What was the number of equivalent units of production for conversion costs for the period?

a)34,965

b)25,932

c)30,013

d)28,048

Explanation / Answer

4371*0.8 =3497

4371-3497=874 (left to produce)

completed -33909

int = 33909-4371 =29538 (completed out of 32147)

2609 *0.3 =783

Total EU = 783+29538+874=31195

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