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FIFO Method, Valuation of Goods Transferred Out and Ending Work in Process

K-Briggs Company uses the FIFO method to account for the costs of production. For Crushing, the first processing department, the following equivalent units schedule has been prepared:

Direct Materials Conversion Costs
Units started and completed 28,000 28,000
Units, beginning work in process:
10,000 × 0% — —
10,000 × 40% — 4,000
Units, ending work in process:
6,000 × 100% 6,000 —
6,000 × 75% — 4,500
Equivalent units of output 34,000 36,500
The cost per equivalent unit for the period was as follows:

Direct materials $2.00
Conversion costs 6.00
Total $8.00
The cost of beginning work in process was direct materials, $40,000; conversion costs, $30,000.


Answer 1

Therefore , the solution of the given problem of  unitary comes out to be price of terminating the work-in-progress inventory is  $12,000 + $27,000 = $39,000.

An unitary method is what?

Applying what was learned, using this variable approach, and combining all relevant data from two individuals who used a particular tactic will enable completion of the task. The entity indicated in the formula will either also be recognized, or both crucial processes integers will honestly disregard the colour, if the preferred assertion outcome materialises. A refundable fee of Rupees ($1.21) may be necessary for fifty pencils.


The cost of goods transferred out of Crushing would be determined using the FIFO method in the manner shown below:

Units started and completed plus equivalent units in the ending work-in-process inventory equal equivalent units of output completed.

=> Completed equivalent units = 28,000 + 6,000 100%

34,000 completed units of output are equivalent.

Cost of goods shipped out equals Cost per equivalent unit minus the number of completed equivalent units of output.

=> ($2.00 + $6.00) * 34,000 equals the cost of the goods transferred out.

Transfer of Goods Cost:

=> $8.00 x 34,000

$272,000 is the cost of transferring the products.

We must multiply the equivalent units in the ending work in process inventory by the cost per equivalent unit in order to determine

the expense of ending work in process inventory:

=>Direct materials: 6,000 units x 100% of 6,000

Direct material costs for ending work-in-progress inventory are $2.00 multiplied by 6,000 to equal $12,000

=> Costs of conversion: 6,000 x 75% = 4,500 units.

Cost of conversion costs in ending work in progress inventory = $6.00 divided by 4,500 equals $27,000.

The price of terminating the work-in-progress inventory is therefore $12,000 + $27,000 = $39,000.

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PLEASE HELP!!! According to the synthetic division below, which of the following statements are true?



Options C, D and F are correct.

Step-by-step explanation:

The factors of 5x^(2)-16x+12 are 2 and (6)/(5)

So, option C is correct. (x-2) is a factor or x=2

Option D is also correct. 2 is the root of f(x) = 5x^(2)-16x+12

Putting 2 in place of x we get 5(2)^(2) -16(2)+12

5*4 -32 +12=0

Option F is correct because the remainder is zero in last line.(5x-6+0)

The answer is C, D, and F. We know it is C because x-2 you would put a positive 2 and that is what is done. We know it is D because if you look at the graph that's where it would touch. We know it is F because the last number below the line is 0.

What is the relationship between these two values? 8 and 400


Final answer:

The numbers 8 and 400 have different orders of magnitude. They also possess a ratio relationship, with 400 being 50 times bigger than 8. While not directly related through square and square root, both numbers share these relationships with other numbers.


The relationship between the values 8 and 400 can be understood through the concept of order of magnitude in mathematics. The order of magnitude is a rough measure of the size of a number, typically based on powers of 10.

An important factor in analyzing this relationship is understanding the concept of ratio and interval level data. Unlike interval level data, the ratio between the numbers, in this case 8 and 400, carries meaningful information in a ratio scale data. In this case, 400 is 50 times bigger than 8.

Another mathematical relationship between 8 and 400 is square and square root, since 400 is the square of 20, and 8 is the square root of 64. So, although there is no direct square or square root relationship between 8 and 400, they share these relationships with other numbers.

Learn more about Order of Magnitude here:




They both come in the 8 times table.

Amy spent $22 on a magazine and fourerasers. If the magazine cost $6, then how
much was each eraser?




Step-by-step explanation:

First, 22-6=16, this isolates how much she spent on erasers alone

Then, 16/4=4, if she bought 4 erasers each one would have cost $4

Step-by-step explanation:

5 dollars and 5 cents.

If tangent alpha equals negative StartFraction 21 Over 20 EndFraction ​, 90degreesless thanalphaless than180degrees​, then find the exact value of each of the following. a. sine StartFraction alpha Over 2 EndFraction b. cosine StartFraction alpha Over 2 EndFraction c. tangent StartFraction alpha Over 2 EndFraction



α= 133.6 degrees




Step-by-step explanation:

If Tan α= -(21)/(20)


We determine first the value of α in the first quadrant



Since 90<α<180

α=180-46.4=133.6 degrees

(a)Sin(α/2)=Sin(133.6/2)=Sin 66.8 =0.9191

(b)cos(α/2)=cos(133.6/2)=cos 66.8 =0.3939

(c)Tan(α/2)=Tan(133.6/2)=Tan 66.8 =2.3332

Given that no additional deposits are made ,compare the balances of the two accounts after 10years? ( Round to the nearest dollar)



I want the 8 points ty ty

Step-by-step explanation:

ty for the 8 points I really really appreciate it and also heart my comment ty!

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Step-by-step explanation: