Door Specialists Make a Product That Passes Through Two Processes $\begin{array}{ll}\text { Units, beginning work in process } & 10,000 \\\text { Units, ending work in process } & 13,000\end{array}$

question 150

Multiple Choice

Door Specialists make a product that passes through two processes. During March, the first department transferred 50,000 units to the second department. The cost of the units transferred was $75,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during March:
$\begin{array}{ll}\text { Units, beginning work in process } & 10,000 \\\text { Units, ending work in process } & 13,000\end{array}$
-Refer to the Figure.How many units were completed in Door Specialists second department during March?

• A)40,000
• B)47,000
• C)63,000
• D)73,000

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Definitions:

Cumulative Discounts

Price reductions based on the volume or quantity of items purchased over time.

Noncumulative Discounts

Price reductions that are offered on a one-time basis and do not accumulate over time or through additional purchases.

Inventory Carrying Costs

The expenses associated with holding and storing unsold goods or materials, including warehousing, insurance, and spoilage.

Trade Discount

A reduction in the listed price of goods or services offered to traders in the same industry, often as a bulk buying incentive.