Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period; 30,000 units of direct materials were added during the period; 32,000 units were completed during the period; and 3,000 units were 40% 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. The number of equivalent units of production for conversion costs for the period was

29,450 units

Explanation:

first-in, first-out (FIFO) method establishes that the cost of goods sold will be bases en the first units produced during the period.

beginning inventory in equivalent units (conversion costs) = 5,000 x 25% = 1,250 units

units started during the period = 30,000 units

units completed = 32,000 units

units started and completed at 100% conversion costs = 32,000 - 5,000 = 27,000 units

ending inventory in equivalent units (conversion costs) = 3,000 x 40% = 1,200

to determine the total number of equivalent units we must add:

units started and completed at 100% conversion costs + equivalent units in beginning inventory + equivalent units in ending inventory = 27,000 units + 1,250 units + 1,200 units = 29,450 units

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.

answercountries with higher real income per capita tend to have higher levels of this index.