For Case (C)above,what is the Transferred-In (TI)? $$\begin{array} { | l | r | r | r | }
\hline & \text { Case } ( A ) & \text { Case } ( B ) & \text { Case } ( C ) \
\hline \text { Beginning Balance (BB) } & ? & \$ 8,630 & \$ 71,600 \
\hline \text { Ending Balance (EB) } & 34,360 & ? & 75,100 \
\hline \text { Transterred In } ( T ) ) & 194,600 & 42,600 & ? \
\hline \text { Transterred Out } ( T O ) & 192,800 & 46,500 & 181,900 \
\hline
\end{array}$$
A) $146,700.
B) $178,400.
C) $190,790.
D) $185,400.

Question

For Case (C)above,what is the Transferred-In (TI)? $$\begin{array} { | l | r | r | r | } 
\hline & \text { Case } ( A ) & \text { Case } ( B ) & \text { Case } ( C ) \
\hline \text { Beginning Balance (BB) } & ? & \$ 8,630 & \$ 71,600 \
\hline \text { Ending Balance (EB) } & 34,360 & ? & 75,100 \
\hline \text { Transterred In } ( T ) ) & 194,600 & 42,600 & ? \
\hline \text { Transterred Out } ( T O ) & 192,800 & 46,500 & 181,900 \
\hline
\end{array}$$
A) $146,700.
B) $178,400.
C) $190,790.
D) $185,400.

Quizplus · Accepted Answer

Transferred-In (TI) is calculated as follows:

TI = Total Cost of units completed and transferred out - Cost of Equivalent Units Completed

From case (C), 
Total Cost of units completed and transferred out= $2,059,500
Cost of Equivalent Units Completed= $1,874,100

TI = $2,059,500 - $1,874,100
   = $185,400

Therefore, the Transferred-In (TI) value is $185,400, which is represented by option D.

For Case (C)above,what Is the Transferred-In (TI) A) $146,700