The Smelting Department of Polzin Company has the following production and cost data for September. Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 9,000 units; and ending work in process 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.
Manufacturing costs: Work in process, September 1, $15,200; materials added $60,000; labor and overhead $132,000. Polzin uses the FIFO method to compute equivalent units.

Required:
Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September.

Answer and Explanation:

The computation of the equivalent units of products for material and conversion is as follows:

(1)

For material

= 9,000 units + 1,000 units

= 10,000 units

(2)

for conversion

= 2,000 units ×  (1 - 20%) +  9,000 units + 1,000 units + 1,000 units × 40%

= 1,600 units + 9,000 units + 400 units

= 11,000 units

the correct answer is:

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it establishes that the president can send armed forces into action abroad only by declaration of war by congress, statutory authorization, or in case of a national emergency created by attack upon the united states, its territories or possessions, or its armed forces.

it requires the president to notify congress within 48 hours of sending armed forces to military action.

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