Door Specialists make a product that passes through two processes. During March, the first department transferred 50,000 units to the second department. The cost of the units transferred was $75,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during March:
$\begin{array}{ll}
\text { Units, beginning work in process } & 10,000 \
\text { Units, ending work in process } & 13,000
\end{array}$
-Refer to the Figure.How many units were completed in Door Specialists second department during March?
A)40,000
B)47,000
C)63,000
D)73,000

Question

Door Specialists make a product that passes through two processes. During March, the first department transferred 50,000 units to the second department. The cost of the units transferred was $75,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during March:
 $\begin{array}{ll}
\text { Units, beginning work in process } & 10,000 \
\text { Units, ending work in process } & 13,000
\end{array}$
-Refer to the Figure.How many units were completed in Door Specialists second department during March?
A)40,000
B)47,000
C)63,000
D)73,000

Quizplus · Accepted Answer

Units completed in the second department can be calculated by adding the units transferred in from the first department to the beginning work in process units, and then subtracting the ending work in process units. This is $50,000 + 10,000 - 13,000 = 47,000$.