Question

A toy manufacturer has two departments: Assembly and Finishing. The following information is available for the...

A toy manufacturer has two departments: Assembly and Finishing. The following information is available for the departments:

Assembly Finishing

Units in beginning Work in Process 10,000 14,000

Units in ending Work in Process 20,000 16,000

During the year, the Finishing Department completed and transferred 30,000 units to finished goods. How many units were started into production in the Assembly Department?

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Answer #1
Step-1 Finishing
Units Completed & Transferred to Finished goods        30,000
Add: Ending Work in Process        16,000
Less: Beginning work in process        14,000
Units transferred to Finishing from Assembly        32,000
Step-2 Assembly
Units transferred to Finishing from Assembly        32,000
Add: Ending Work in process        20,000
Less: Beginning work in process        10,000
Units started into production in Assembly deptt.        42,000
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