Ending work in processing inventory of assembly department


Question: The Assembly Department started the month with 78,000 units in its beginning work in processing inventory. An additional 254,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 21,000 units in the ending work in processing inventory of the Assembly Department.

How many units were transferred to the next processing department during the month?

A)    332,000.
B)    311,000.
C)    197,000.
D)    353,000.

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Accounting Basics: Ending work in processing inventory of assembly department
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