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