Figure 6-7 Edelstein Company Had the Following Data for 2016

Multiple Choice

Figure 6-7
Edelstein Company had the following data for 2016:
Units in process at the beginning of the month 4,000
Units in process at the end of the month 10,000
Units started during the month 40,000
Materials are added at the beginning of the process. Beginning work in process was 40 percent complete as to conversion. Ending work in process was 70 percent complete as to conversion.
-Refer to Figure 6-7. What is the number of units completed and transferred out during the period?

A) 34,000 units
B) 54,000 units
C) 44,000 units
D) 40,000 units