The last department in a production process shows the following information at the end of the period: $\begin{array}{cc}
\text { Beginn?ng Work in Process. } & \text { 2,000 units} \
\text { Started into Production} & \text { 24,000 units } \
\text { Ending Work in Process } & \text { 16,000 units} \
\end{array}$

How many units have been transferred out to Finished Goads during the periad?
A)10,000
B)24,000
C)28,000
D)16,000

Question

The last department in a production process shows the following information at the end of the period: $\begin{array}{cc}
  \text { Beginn?ng Work in Process. } & \text {  2,000 units} \
 \text {  Started into Production} & \text { 24,000 units } \
 \text { Ending Work in Process } & \text {  16,000 units} \
\end{array}$

How many units have been transferred out to Finished Goads during the periad?
A)10,000
B)24,000
C)28,000
D)16,000

Quizplus · Accepted Answer

The number of units transferred out to Finished Goods is calculated by adding the beginning work in process to the units started into production and then subtracting the ending work in process. This gives $2,000 + 24,000 - 16,000 = 10,000$ units.

The Last Department in a Production Process Shows the Following