Assuming that there is a one-to-one relationship between the output measures, the units started in a subsequent department are
A) equal to the equivalent units plus the materials added.
B) equal to the equivalent units of that department.
C) equal to the materials added plus conversion costs.
D) equal to the units transferred out from the prior department.

Question

Quizplus · Accepted Answer

Units started in a subsequent department are equal to the units transferred out from the prior department, as the one-to-one relationship between output measures ensures that the number of units moving between departments remains consistent.

Assuming That There Is a One-To-One Relationship Between the Output