Department R had 4,700 units in work in process that were 78% completed as to labor and overhead at the beginning of the period. During the period, 26,200 units of direct materials were added, 28,500 units were completed, and 2,400 units were 32% 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 a.25,602 b.35,600 c.28,500 d.30,302

25602

Explanation:

The number of equivalent units of production for conversion costs for the period will be calculated as follows:

Beginning work in process = 4700 × (100% - 78%) = 4700 × 22% = 1034

Add: Unit started and completed = 28,500 - 4700 = 23800

Add: Ending work in process = 2400 × 32% = 768

The equivalent units of production for conversion costs will be:

= 1034 + 23800 + 768

= 25602

explanation: doctrine of respondeat superior is a legal doctrine that is commonly used in tort. this principle makes an employer or principal legally responsible for the wrongful acts done by an employee or agent, if such acts occur within the scope of the employment or agency.

answer; someone must cover the cost associated with the provision of scarce goods in both sectors;