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

being born in poverty would limit the people's chances, opportunities and benefits.

this happen because of several things, such as:

- poor people tend to gain less access to good education and nutrition. this mean that their chance to obtain high paying jobs would also be limited.

- poor people tend to socialize with other poor people while the rich tend to socialize with other rich people. this means that simply throguh their social circle, rich people would have more business opportunities compared to the poor people.

- rich people tend to have more capital in their disposal. this would benefit them in business since it is far easier for them to fund their business operation compared to poor people.

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