For Case (A)above,what is the Transferred-Out (TO)?
A)$185,600.
B)$192,600.
C)$126,100.
D)$178,890.

Question

For Case (A)above,what is the Transferred-Out (TO)?
A)$185,600. 
B)$192,600. 
C)$126,100. 
D)$178,890.

Quizplus · Accepted Answer

To calculate the transferred-out (TO), we need to take the cost of beginning work in process (BWIP) and add the total costs incurred during the period (TC). We then subtract the cost of ending work in process (EWIP). 
TO = BWIP + TC - EWIP
TO = $50,000 + $140,000 + $3,600 - $1,000 = $192,600 
Therefore, the answer is B, $192,600.

For Case (A)above,what Is the Transferred-Out (TO)