Question

Use this information about Department W to answer the questions that follow.

Department W had 2,400 units, one-third completed at the beginning of the period. There were 16,000 units transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to both direct materials and conversion costs, and the company uses the FIFO cost flow method.

What is the total number of units to be assigned costs on the cost of production report for Department W?

a. 12,000 units

b. 13,600 units

c. 18,500 units

d. 17,800 units

Answer

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