6. The Roxas factory of Shadel Chemicals produces environmental chemicals in processes in which normal loss takes place and while abnormal lost were discovered at the end. Management considers normal spoilage to be 0.5 percent or less of gallons of materials placed into production. The following operating statistics are available for September 2017 for the chemical XYZ: Beginning inventory (20% complete as to material; 30% complete as to conversion) 8,000 gallons 180,000 gallons Started during September Ending inventory (60% complete as to materials: 70% complete as to conversion) Spoiled 4,000 gallons 1,400 gallons The equivalent units of production for materials and conversion costs: Average FIFO Conversion Conversion 185,700 Materials Materials a. 183,400 183,000 185,000 185,500 186,000 b. 183,900 183,500 280,000 184,400 184,000 186,400 d. 185,500 185,900 183,900 183,500

A manager’s job is a very tough one. A manager needs to look at the various areas of work and as a manager he has to look after two or more important jobs or activities at the same time for the growth of the business. In order to do all these things in a…