Q7

Gamma Chemicals Ltd manufactures chemical Compound GAMZ in two sequential departments, Departments A and B. On 1 October, Department B had 2500 units in the inventory, which were 30 per cent complete as to conversion costs. During October, 16774 units were completed and transferred from Department A to Department B. On 31 October, Department B had 5057 units in the inventory, which were 25 per cent complete as to conversion costs. Calculate the number of units that were completed and transferred out from Department B during the month of October.