The Assembly Department started the month with 35,000 units in its beginning work in process inventory.An additional 472,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.There were 34,000 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) 471,000.
B) 473,000.
C) 507,000.
D) 541,000.

Question

Quizplus · Accepted Answer

To find out the number of units transferred to the next processing department, we need to use the formula:

Units to account for = Beginning work in process inventory + Units transferred in
Units accounted for = Units transferred out + Ending work in process inventory

We are given:
Beginning work in process inventory = 35,000
Units transferred in = 472,000
Ending work in process inventory = 34,000

Using the formula, we can calculate the units transferred out as:

Units accounted for = Units transferred out + Ending work in process inventory
Units transferred out = Units accounted for - Ending work in process inventory

Units accounted for = Beginning work in process inventory + Units transferred in
Units accounted for = 35,000 + 472,000
Units accounted for = 507,000

Units transferred out = Units accounted for - Ending work in process inventory
Units transferred out = 507,000 - 34,000
Units transferred out = 473,000

Therefore, the answer is B) 473,000.

The Assembly Department Started the Month with 35,000 Units in Its