The Assembly Department started the month with 35,000 units in its beginning work in process inventory. An additional 472,000 units 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
B)473,000
C)471,000
D)541,000

Question

Quizplus · Accepted Answer

The total units that were either completed or transferred out of the Assembly Department during the month would be:
Beginning WIP inventory + Units transferred in - Ending WIP inventory = 35,000 + 472,000 - 34,000 = 473,000
So, 473,000 units were either completed or transferred out of the Assembly Department during the month. Therefore, the same amount of units were transferred to the next processing department. The answer is B.

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