The Assembling Department of Patchwork,Inc.had 11,000 units in process on December 1 and received 30,400 units from the Sewing Department.During the month,it completed 20,700 units and transferred them to the Packaging Department.Calculate the number of units accounted for by the Assembling Department for December.The company uses the FIFO method.
A) 20,700 units
B) 41,400 units
C) 11,000 units
D) 30,400 units

Question

Quizplus · Accepted Answer

11ea8873_d51e_2371_bb89_43fab27d9914_TB5026_00 transferred in - Amount transferred out 11ea8873_d51e_4a82_bb89_1f62a82b620f_TB5026_00 Accounted for = Beginning balance + Started and completed + In process
Accounted for = 11,000 units + 9700 + 20,700 = 41,400 units
*Started and completed = Completed and transferred - Beginning balance
Started and completed = 20,700 - 11,000 = 9700 units