199. CSO: 1C2b LOS: 1C2f
Jones Corporation uses a first-in, first-out (FIFO) process costing system. Jones has the
following unit information for the month of August.
Units
Beginning work-in-process inventory, 100% complete
for materials, 75% complete for conversion cost 10,000
Units completed and transferred out 90,000
Ending work-in-process inventory, 100% complete
for materials, 60% complete for conversion costs 8,000
The number of equivalent units of production for conversion costs for the month of
August is
a. 87,300.
b. 88,000.
c. 92,300.
d. 92,700.
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