4 Determine the units transferred out (Learning Objective 2) Initially, there were 7,200 units in the work in process inventory of the Painting Depart- ment. An additional 30,000 units were transferred in from another department during the month to begin processing in the Painting Department. There were 5,000 units of end- ing work in process inventory in the Painting Department, with 45% complete and 100% expected to be complete in the next month. How many units were actually transferred to the next processing department during the month? B Step 1: Flow of Physical Units D Step 2: Equivalent Units Direct Conversion Materials Costs 1 Sea View Shaping Department Month Ended October 31 2 Flow of Production 3 Units to account for: 4 Beginning work in process, October 1 5 Plus: Started in production during October 6 Total physical units to account for 7 8 Units accounted for: 9 Completed and transferred out during October 10 Plus: Ending work in process, October 31 11 Total physical units accounted for 12 Total equivalent units 0 50,000 50,000 40,000 10,000 50,000 40,000 10,000 40,000 2,500 50,000 42,500