The Blue Corporation started and completed 4,800 units during February. Blue started the month with 700 units in process (40% complete) and ended the month with 400 units in process (40% complete). How many units were transferred to the Finished Goods Inventory during February? A. 5,500. B. 5,380. C. 5,100. D. 4,400. E. 4,100.

5,100 units

Explanation:

Data provided:

Number of units completed during February = 4,800

Number of units in the beginning = 700

Number of units at the end of the month = 400

The number of units transferred to the Finished Goods Inventory during February = (Number of units completed during February) + (Number of units in the beginning) - (Number of units at the end of the month)

or

The number of units transferred = 4,800 + 700 - 400 = 5,100 units