=+2. A The total pounds transferred to finished goods

(23,000) are the 2,000 in-process pounds at the beginning of the period plus the number of pounds started and completed during the month, 21,000 (24,000  3,000). Answer B incorrectly assumes that the beginning inventory is not transferred during the month. Answer C assumes that all 24,000 pounds started during the month are transferred to finished goods, instead of only the portion started and completed. Answer D incorrectly adds all the numbers together.