Final answer:
To find out how many units were completed and transferred out, subtract the units in process at the end of the period from the total units started. With 150,700 units started and 51,000 units still in process, the completed units are 99,700.
Step-by-step explanation:
To determine how many units were completed and transferred out, we start with the total units that were put into production and subtract the number of units that are still in process at the end of the period.
So if 150,700 units were started into production, and by the end of the period there are 51,000 units in process, we can calculate the number of units completed as follows:
150,700 units started - 51,000 units still in process = 99,700 units completed and transferred out
The correct answer is, therefore, (c) 99,700.