Onyemah Corporation uses the FIFO method in its process costing system. Operating data for the Brazing Department for the month of November appear below: Units Percent Complete with Respect to Conversion Beginning work in process inventory 7,700 40 % Transferred in from the prior department during November 41,500 Completed and transferred to the next department during November 39,600 Ending work in process inventory 9,600 70 % What were the equivalent units of production for conversion costs in the Brazing Department for November?

43,240 units

Explanation:

Note : We are using FIFO method thus, we are only interested in the units worked in this year.

Calculation of equivalent units of production for conversion costs

To Finish Beginning work in process inventory (7,700 × 60%)    =  4,620

Started and Completed ((39,600 - 7,700) × 100%)                        = 31,900

Ending work in process inventory (9,600 × 70%)                          =  6,720

Equivalent units of production for conversion costs                    = 43,240

Conclusion :

The equivalent units of production for conversion costs in the Brazing Department for November is 43,240 units.

bd = 9 cm

step-by-step explanation:

in a 30°-60°-90° triangle, the ratio of side lengths is 1 : √3 : 2. that is, the longest side (hypotenuse) is twice the length of the shortest side.

all of the triangles in your geometry are 30°-60°-90° triangles. ac is the hypotenuse of δacd, and the short side of δabc.

the short side ad of δacd will be half the length of ac, so 3 cm. the hypotenuse ab of δabc will be twice the length of ac, so 12 cm. segment bd is the difference of the lengths ab and ad, so is

bd = ab -ad

bd = 12 cm - 3 cm = 9 cm

comment on side length ratios

you can figure the ratios of side lengths in a 30°-60°-90° triangle by considering the trig ratios of the angles. or you can figure the length of the altitude of an equilateral triangle of side length 2 using the pythagorean theorem.

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