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B7. LO 5.3 A company started the month with 4,519 units in work in process inventory. It started 15,295 units and had an ending inventory

B7. LO 5.3 A company started the month with 4,519 units in work in process inventory. It started 15,295 units and had an ending inventory of 4,936. The units were 100% complete to materials and 30% complete with conversion. How many units were transferred out during the period?

Solution

Beginning inventory

4,519

Started

15,295

Units to account for

19,814

Units to account for

19,814

Ending inventory

(4,936)

Units transferred out

14,878

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