43. The last department in a production process shows the following information at the end of the period:

	Units
Beginning Work in Process	24800
Started into Production	261000
Ending Work in Process	49400

How many units have been transferred out to finished goods during the period?

285800.

310400.

261000.

236400.

38. Which would be a cost driver for a facility-level activity?

Square footage

Number of purchase orders

Number of product designs

Number of setups