The Finishing Department had 5,200 incomplete units in its beginning Work-in-Process Inventory which were 100%...

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Accounting

The Finishing Department had 5,200 incomplete units in its beginning Work-in-Process Inventory which were 100% as to materials and 30% as to conversion costs. 15,400 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,200 units which were 50% as to materials and 30% as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.

How many units were transferred-out during the period?

Sigman Co.'s inventories in process were at the following stages of completion at April 30:

No. of UnitsPercent 200,90,150,70,300,20

Equivalent units of production in ending inventory amounted to: (CPA adapted)

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