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Sigma, Inc., manufactures sunflower oil. The seeds are first conditioned and then transferred to the crushing department. The unit of measure for the conditioning department is pounds and that of the crushing department is ounces. Each pound of transferred-in materials converts to 38.34 ounces of unrefined sunflower oil. To convert the transferred-in materials to the new output measure, the transferred-in units need to be multiplied by 38.34. Data regarding the crushing department for the month of March is as follows:

Units in beginning work in process (BWIP):405,769 ounces
Units transferred from conditioning department:33,069 pounds
Determine the total units to account for in March.
a.1,673,634 ounces
b.20,500 pounds
c.1,375,500 ounces
d.19,800 pounds

User Egorik
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Final answer:

To find the total units in the crushing department in March, convert the pounds transferred from the conditioning department to ounces using the provided conversion factor, and add this to the ounces of the beginning work in process. The correct answer is (a) 1,673,634 ounces.

Step-by-step explanation:

The student is asked to determine the total units to account for in the crushing department of Sigma, Inc. for the month of March. The units in beginning work in process (BWIP) are given in ounces and the units transferred from the conditioning department are in pounds. To convert the pounds to ounces, we use the conversion factor provided in the question: every pound of transferred-in materials converts to 38.34 ounces of unrefined sunflower oil.

First, calculate the total number of transferred ounces from the conditioning department:

33,069 pounds x 38.34 ounces/pound = 1,267,867.46 ounces

Add the units that were already in process:

405,769 ounces (BWIP) + 1,267,867.46 ounces (transferred-in) = 1,673,636.46 ounces

Therefore, the closest answer is (a) 1,673,634 ounces, considering we do not account for decimals when dealing with whole units.

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