The Assembly Department shows the following information: $\begin{array}{ll}&\text { Units }\
\text { Beginning Work in Process } & 20,000 \
\text { Ending Work in Process } & 65,000 \
\text { Units Transferred Out } & 31,000
\end{array}$ How many total units are to be accounted for by the Assembly Department?
A)96,000.
B)65,000.
C)85,000.
D)76,000.

Question

Quizplus · Accepted Answer

The total units to be accounted for by the Assembly Department is the sum of the beginning work in process, units transferred out, and ending work in process. 20,000 + 31,000 + 65,000 = 96,000 units.

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