The Phantom Corporation started 6,700 units during February. Phantom started the month with 890 units in process (40% complete) and ended the month with 590 units in process (40% complete). How many units were transferred to the Finished Goods Inventory during February?

a. 7,590 units

b. 7,356 units

c. 7,000 units

d. 6,110 units

c. 7,000 units

Explanation:

The computation of the transferred units are shown below:

= Beginning work in process inventory units + units started and complected - ending work in process inventory units

= 890 units + 6,700 units - 590 units

= 7,000 units

We simply added the units started and completed units and deduct the ending work in process inventory units to the Beginning work in process inventory units