department W had 2,980 units, one-third completed at the beginning of the period, 12,443 units were transferred to Department X from Department W during the period, and 416 units were one-half completed at the end of the period.
What are the total number of units to be assigned cost on the cost of production report for Department W?
Select the correct answer.
a. 416 units
b. 12,859 units
c. 12,443 units
d. 15,423 units
Answer : The total number of units to be assigned cost on the cost of production report for Department W = 12,859
Working notes for the above answer is as follow
Department W had 2,980 units,
one-third completed at the beginning of the period,
12,443 units were transferred to Department X from Department W during the period,
and 416 units were one-half completed at the end of the period.
| Units | 2,980 |
| two-third non completed at the beginning of the period (2980*2/3) | 1987 |
| units were transferred to Department X from Department W during the period | 12443 |
| units were one-half completed at the end of the period. | 416 |
| total number of units to be assigned cost on the cost of production report for Department W | 12859 |
