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?
A)240,000.
B)265,000.
C)290,000.
D)215,000.

Question

Quizplus · Accepted Answer

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

The Last Department in a Production Process Shows the Following