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In the month of March, a department had 8,000 units in beginning Work in Process that were 75% complete.During March, 30,000 units were transferred into production from another department.At the end of March there were 2,000 units in ending Work in Process that were 75% complete.Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.The weighted-average method is used.
-How many units were transferred out of the process in March?
A)36,000 units
B)32,000 units
C)21,000 units
D)30,000 units

Question

Use the following information to answer questions 
In the month of March, a department had 8,000 units in beginning Work in Process that were 75% complete.During March, 30,000 units were transferred into production from another department.At the end of March there were 2,000 units in ending Work in Process that were 75% complete.Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.The weighted-average method is used.
-How many units were transferred out of the process in March?
A)36,000 units
B)32,000 units
C)21,000 units
D)30,000 units

Quizplus · Accepted Answer

Units transferred out = Beginning WIP + Units started - Ending WIP= 8,000 + 30,000 - 2,000= 36,000 units

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