Answer:
306,000 units
Step-by-step explanation:
Calculation to determine How many units were transferred to the next processing department during the month
Using this formula
Units transferred=(Beginning work in process inventory units+Additional Units transferred)-Ending work in process inventory
Let plug in the formula
Units transferred=(26,000 units+311,000 units)-31,000 units
Units transferred=337,000 units-31,000 units
Units transferred=306,000 units
Therefore The units transferred to the next processing department during the month were 306,000 units