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During March, the production department of a process operations system completed and transferred to finished goods 21,000 units that were in process at the beginning of March and 210,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 65% complete with respect to conversion. At the end of March, 40,000 additional units were in process in the production department and were 100% complete with respect to materials and 40% complete with respect to conversion. Compute the number of physical units transferred to finished goods.

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Answer:

231,000

Step-by-step explanation:

Computation for the number of physical units transferred to finished goods.

Using this formula

Transferred Unit = Beginning WIP Units + Units Started

Let plug in the formula

Transferred Unit = 21,000 + 210,000

Transferred Unit = 231,000

Therefore the number of physical units transferred to finished goods will be 231,000

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