The Assembly Department started the month with 15,000 units in its beginning wor
ID: 2421244 • Letter: T
Question
The Assembly Department started the month with 15,000 units in its beginning work in process inventory. An additional 285,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 22,750 units in the ending work in process inventory of the Assembly Department.
How many units were transferred to the next processing department during the month?
277,250
300,000
292,750
322,750
The Assembly Department started the month with 15,000 units in its beginning work in process inventory. An additional 285,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 22,750 units in the ending work in process inventory of the Assembly Department.
Explanation / Answer
Equivalent Units Flow Of Units Physical Units Conversion Cost Units to be accounted for Beginning work in process inventory 15000 Units started this period 285000 Total u nits to be accounted for A 300000 Units accounnted for: Completed and transferred out A-B 277250 277250 Ending work in progress inventory B 22750 Total units to be accounted for 300000 277250 Ans 277250 units transferred to next process
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