The Assembling Department of Oberon,Inc.had 10,600 units in process on December 1 and received 30,600 units from the Sewing Department.During the month,it completed 20,500 units and transferred them to the Packaging Department.Calculate the number of units accounted for by the Assembling Department for December.The company uses the FIFO method.
A) 20,700 units
B) 41,200 units
C) 10,600 units
D) 30,600 units

Question

Quizplus · Accepted Answer

B) 11ea8870_360d_7e33_bb89_879f436a268c_TB5025_00 transferred in - Amount transferred out 11ea8870_360d_7e34_bb89_791ab32819b7_TB5025_00 Accounted for = Beginning balance + Started and completed + In process
Accounted for = 10,600 units + 9,900 + 20,700 = 41,200 units
*Started and completed = Completed and transferred - Beginning balance
Started and completed = 20,500 - 10,600 = 9,900 units