Question

Use this information about Super Co. to answer the questions that follow.

The following unit data were assembled for the assembly process of Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO cost flow method.

Units

Beginning work in process (60% completed) 5,000

Units started in April 48,000

Ending work in process (30% completed) 4,000

The conversion equivalent units of production for the period are

a. 50,200

b. 48,000

c. 53,000

d. 46,200

Answer

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