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Forthefunofit Ltd Uses a Process Costing System

Question 99

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Forthefunofit Ltd uses a process costing system. Direct materials are added at the beginning of the process. During January, Department A had a beginning inventory of 2,000 units, 50% complete for conversion costs. During the month 14,000 units were started and there were 1,000 units in ending inventory, 40% complete for conversion costs. Using weighted average process costing, the equivalent units for direct material for the month were:


A) 13,600
B) 16,000
C) 15,000
D) 15,600

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