If 20,000 units are transferred out of a department, there is no beginning inventory, and there are 6,000 units still in process at the end of a period, how many units were started into production during the period?
A)36,000
B)30,000
C)26,000
D)6,000

Question

Quizplus · Accepted Answer

The number of units started into production during the period can be calculated as follows:

Units started = Units transferred out + Ending inventory - Beginning inventory

Since there is no beginning inventory, we can simply add the units transferred out and the ending inventory.

Units started = 20,000 + 6,000 
Units started = 26,000

Therefore, the answer is C) 26,000.

If 20,000 Units Are Transferred Out of a Department, There