The Last Department in a Production Process Shows the Following

question 56

Multiple Choice

The last department in a production process shows the following information at the end of the period: $\begin{array}{ll}&\text { Units }\\\text { Beginning Work in Process } & 25,000 \\\text { Started into Production } & 200,000 \\\text { Ending Work in Process } & 50,000\end{array}$ How many units have been transferred out to finished goods during the period?

• A)200,000.
• B)225,000.
• C)250,000.
• D)175,000.

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Definitions:

Adjusting Entry

A journal entry made at the end of an accounting period to allocate revenues and expenses to the period in which they actually occurred.

Office Supplies

Items used in an office for daily work such as pens, paper, staplers, and calculators.

Physical Count

A manual counting process of inventory or other assets on hand to verify quantities or conditions at a specific point in time.

Straight-Line Depreciation

A method of depreciating an asset evenly over its useful life, resulting in equal annual depreciation expenses.