For Case (C)above,what is the Transferred-Out (TO)?

Name: For Case (C)above,what is the Transferred-Out (TO)?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

To calculate the Transferred-Out (TO), we need to find the difference between the total cost and the ending Inventory. 
Total cost= beginning inventory + purchases - ending inventory
Total cost= $79,800 + $137,200 - $55,200
Total cost= $161,800
TO= Total Cost - Ending Inventory
TO= $161,800 - $100,000
TO= $61,800
Therefore, the answer is B.

For Case (C)above,what Is the Transferred-Out (TO)