Measuring output in a process costing environment B. G. Wip Company manufactures and sells buggy whips as novelty items. A continuous flow production operation is necessary to satisfy demand. The company is relatively new and the accountant hired last month worked only for a job order manufacturing company before this position. The accountant is familiar with what costs to accumulate as product costs, but is having difficulty determining the amount of output for the month so that unit costs can be computed. Below are some notes the accountant has gathered to help determine the output for the last process center in the manufacturing process.

2.000 units were in beginning inventory.

9.000 units were transferred in from the preceding process center during the month.

7,700 units were completed and transferred to finished goods inventory during the month.

Both the beginning and ending work in process inventory had all material added. Conversion was 60 percent complete on the beginning work in process inventory but only Vs complete on the ending inventory.

REQUIRED Prepare a schedule for the new accountant showing the amount of production for the period in the department.