Ramses Corporation produces a product that passes through two processes. During April, the first department transferred 19,000 units to the second department. The cost of the units transferred was $30,000. Materials are added uniformly in the second process. The following information is provided about the second department's operations during April: $\begin{array}{ll}
\text { Units, beginning work in process } & 4,000 \
\text { Units, ending work in process } & 5,500
\end{array}$ The number of units started and completed in the second department during April is
A)13,500 units.
B)17,500 units.
C)8,500 units.
D)26,500 units.

Question

Quizplus · Accepted Answer

The number of units started and completed in the second department during April can be calculated by taking the total units transferred in from the first department (19,000 units) and subtracting the units still in process at the end of the period (5,500 units), then adding the units that were in process at the beginning of the period (4,000 units). This gives us 19,000 - 5,500 + 4,000 = 17,500 units. However, to find the units that were both started and completed, we do not add the beginning work in process, so it's just 19,000 - 5,500 = 13,500 units.