The Assembly Department started the month with 35,000 units in its beginning work in process inventory. An additional 472,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 34,000 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month?
a. 507,000.
b. 473,000.
c. 471,000.
d. 541,000.

b. 473,000 units

Explanation:

The number of units transferred to the next department is computed by considering the units transferred adjusted for the changes in the work in process inventory.

                                                                                            Units

Opening Work in process inventory                               35,000

Add: Units transferred in from prior department          472,000

                                                                                        507,000

Less: Ending work in process inventory                     (  34,000)

Units transferred out to the next department                473,000