The Assembly Department started the month with 35,000 units in its beginning work-in-process inventory.Additional units 472,000 were transferred in from the prior department during the month to begin processing in the Assembly Department.There were 34,000 units in the ending work-in-process inventory of the Assembly Department.How many units were transferred to the next processing department during the month?
A) 507,000 units.
B) 473,000 units.
C) 471,000 units.
D) 541,000 units.

Question

Quizplus · Accepted Answer

The number of units that were completed and transferred to the next processing department can be calculated as follows: 
Units completed = (Beginning WIP + Units Transferred In) - Ending WIP 
Units completed = (35,000 + 472,000) - 34,000 
Units completed = 473,000 
Therefore, 473,000 units were transferred to the next processing department during the month. Option B is the correct answer.

The Assembly Department Started the Month with 35,000 Units in Its