The last department in a production process shows the following information at the end of the period: $\begin{array} { l r }
& { \text { Units } } \
\text { Beginning Work in Process } & 25,000 \
\text { Started into Production } & 240,000 \
\text { Ending Work in Process } & 50,000
\end{array}$ How many units have been transferred out to finished goods during the period?

Question

The last department in a production process shows the following information at the end of the period: $\begin{array} { l r } 
& { \text { Units } } \
\text { Beginning Work in Process } & 25,000 \
\text { Started into Production } & 240,000 \
\text { Ending Work in Process } & 50,000
\end{array}$ How many units have been transferred out to finished goods during the period?

Quizplus · Accepted Answer

The units transferred out to finished goods are calculated as: Beginning WIP + Started into Production - Ending WIP = 25,000 + 240,000 - 50,000 = 215,000 units.

The Last Department in a Production Process Shows the Following