Question

The assembly department started the month with 25,900 units in its beginning work in process inventory. an additional 310,900 units were transferred in from the prior department during the month to begin processing in the assembly department. there were 30,900 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. 336,800
b. 367,700
c. 305,900
d. 315,900

Answer 1

The number of units transferred to the next processing department is found by subtracting the ending work in process inventory from the total units started in process. The calculation results in 305,900 units being transferred out. Therefore, the correct answer is c. 305,900.

Step-by-step explanation:

To calculate how many units were transferred to the next processing department during the month, we use the following formula:

• Units transferred out = Units started - Ending work in process inventory

The assembly department started with 25,900 units in its beginning work-in-process inventory and received an additional 310,900 units during the month. Therefore, the total units started in process during the month were 25,900 + 310,900 = 336,800 units. If they ended with 30,900 units in the ending work in process inventory, we subtract this from the total units started in process to find the units transferred to the next department:

336,800 units - 30,900 units = 305,900 units.

Therefore, the correct answer is c. 305,900.