Ea13.
lo 5.3a company started the month with 8,329 units in work in process inventory. it started 23,142 units and had an ending inventory of 9,321. the units were 100% complete to materials and 67% complete with conversion. how many units were transferred out during the period?

                        Units transferred out during the period

                                                    Material       Conversion

                                                     Units           Units

Beginning work-in-progress      8,329          5,580

Units started during the period   23,142        15,505

Ending work-in-progress             (9,321)          (6,245)

Units transferred out                   22,150         14,840  

Explanation:    

Units transferred out during the period is the aggregate of beginning work-in-progress and units started during the period minus ending work-in-progress. Since the conversion is 67% complete, it means we will apply 67% on beginning work-in-progress of 8,329 units in order to obtain the beginning inventory of conversion. Moreso, 67% will be applied on the units started during the period of 23,142 units to obtain the units started for conversion. We will also apply 67% to the ending work-in-progress of 9,321 units so as to obtain the ending work-in-progress of conversion.                                                                                                                                                                                                                                                                                                            

be mindful of your own reaction,use positive self-talk,   and debrief.

i tried to get the answer but i could not find it