Edelstein Company had the following data for 2018: $\begin{array}{lr}
\text { Units in process at the beginning of the month } & 4,000 \
\text { Units in process at the end of the month } & 10,000 \
\text { Units started during the month } & 40,000
\end{array}$ Materials are added at the beginning of the process. Beginning work in process was 40 percent complete as to conversion. Ending work in process was 70 percent complete as to conversion.
What is the number of units completed and transferred out during the period?
A)34,000 units
B)54,000 units
C)44,000 units
D)40,000 units

Question

Quizplus · Accepted Answer

To find the number of units completed and transferred out, you start with the total units that were available to work on during the period (units in process at the beginning + units started during the month) and subtract the units in process at the end of the month. This gives you: $4,000 + 40,000 - 10,000 = 34,000$ units.

Edelstein Company Had the Following Data for 2018 Materials Are Added at the Beginning of the Process