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7 June, 22:01

The Assembly Department started the month with 24,100 units in its beginning work in process inventory. An additional 309,100 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 29,100 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month?

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  1. 8 June, 00:28
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    304,100

    Explanation:

    The amount in the ending work in process inventory of the Assembly Department is a is the result of the opening or beginning work in progress of the department added to the units transferred from a prior department less the units transferred to the next processing department.

    As such, let the units transferred to the next processing department be r, given that the Assembly Department started the month with 24,100 units in its beginning work in process inventory, an additional 309,100 units were transferred in from the prior department during the month to begin processing in the Assembly Department and there were 29,100 units in the ending work in process inventory of the Assembly Department

    24,100 + 309,100 - r = 29,100

    r = 24,100 + 309,100 - 29,100

    r = 304,100 units

    The number of units transferred to the next processing department during the month is 304,100.
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