Assuming that there is a one-to-one relationship between the output measures, the units started in a subsequent department is
A) equal to the equivalent units plus the materials added.
B) equal to the equivalent units of that department.
C) equal to the materials added plus conversion costs.
D) equal to the units transferred out from the prior department.

Question

Quizplus · Accepted Answer

In a production process, the units started in a subsequent department are equal to the units transferred out from the prior department. This is because in a one-to-one relationship, every unit transferred out from one department becomes the input for the next department.

Assuming That There Is a One-To-One Relationship Between the Output