In the month of June, a department had 10,000 units in beginning work in process

Question

In the month of June, a department had 10,000 units in beginning work in process that were 70% complete. During June, 40,000 units were transferred into production from another department. At the end of June there were 5,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process.

How many units were transferred out of the process in June?



A 40,000 units

B 35,000 units

C 45,000 units

D 50,000 units

Explanation / Answer

10,000 + 40,000 - 5,000 = 45,000 Answer: C, 45,000 units

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