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Question 18 tb.proc.c.014_1809 On August 1, Mega Manufacturing's Fabrication Department had 24,000 units in Beginning Work-in-Process that were 60% complete. Between August 1 and August 31, the department transferred a number of completed units to the Packaging Department. At the end of the month, on August 31, the Fabrication Department had 60,000 units in Work-in-Process that were 80% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. If the Fabrication Department had 190,000 equivalent units of production for materials for August, how many completed units did it transfer to the Packaging Department? Mega uses the FIFO method. 154,000 units. 84,000 units. 132,400 units. 250,000 units. You Answered Correctly! Correct. Because materials are added at the beginning of the production process, units in Beginning Work-in-Process are already 100% complete for materials. Also, for the same reason, Ending Work-in-Process is 100% complete for materials. Therefore, units transferred out to the Packaging Department can be calculated as follows: Units transferred out = 190,000 (started during the period) - 60,000 (units in Ending Work-in-Process) + 24,000 (units in Beginning Work-in-Process) = 154,000