In: Accounting
15. If 179800 units are transferred out of a department, there
was no beginning work in process, and there are 30800 units still
in process at the end of a period, the number of units that were
started into production during the period is
30800.
210600.
179800.
1. The Assembly Department shows the following
information:
| Units | |
| Beginning Work in Process | 20800 | 
| Ending Work in Process | 65300 | 
| Units Transferred Out | 30200 | 
How many total units are to be accounted for by the Assembly
Department?
95500.
86100.
65300.
74700.
149000.
Correct Answer:
15: Option: 210,600
Working:
| 
 A  | 
 Units Transferred out  | 
 $ 30,800.00  | 
| 
 B  | 
 Ending WIP  | 
 $ 179,800.00  | 
| 
 C=A+B  | 
 TOTAL  | 
 $ 210,600.00  | 
| 
 D  | 
 Beginning WIP  | 
 $ -  | 
| 
 E=C-D  | 
 Introduced  | 
 $ 210,600  | 
16: Option: 74,700
Working:
| 
 A  | 
 Units Transferred out  | 
 $ 30,200.00  | 
| 
 B  | 
 Ending WIP  | 
 $ 65,300.00  | 
| 
 C=A+B  | 
 TOTAL  | 
 $ 95,500.00  | 
| 
 D  | 
 Beginning WIP  | 
 $ 20,800.00  | 
| 
 E=C-D  | 
 Introduced  | 
 $ 74,700  | 
End of Answer.
Thanks