Figure 5-7
The Corn Ltd. produces a product that passes through two processes. During April, the first department transferred 40,000 units to the second department. The cost of the units transferred was £60,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during April: Units, beginning work in progress$\quad$$\quad$8,000
Units, ending work in progress$\quad$$\quad$$\quad$11,000
-Refer to Figure 5-7. Units completed in the second department during April for Corn Ltd. would be

Question

Quizplus · Accepted Answer

To find the units completed in the second department, we start with the units transferred in from the first department (40,000 units) and adjust for the change in work in progress inventory. The beginning work in progress was 8,000 units, and the ending work in progress was 11,000 units. This means that 3,000 more units were still in progress at the end of the period than at the beginning. Therefore, the calculation is 40,000 units transferred in - 3,000 units increase in work in progress = 37,000 units completed.

Figure 5-7 the Corn Ltd \quad \quad 8,000 Units, Ending Work in Progress

Figure 5-7
the Corn Ltd $\quad$ $\quad$ 8,000
Units, Ending Work in Progress