n Sheridan Company the Cutting Department had beginning work

n Sheridan Company, the Cutting Department had beginning work in process of 5300 units, transferred out 24000 units, and had an ending work in process of 2300 units. How many units were started by Sheridan during the month?

Solution

Computation of Total Units Started During the Month Units Total Completed Units Transferred out Durng the Month 24000 Add: Closing Work in Process 2300 26300 Less: Opening Work in Process 5300 21000 units were started by Sheridan during the month is 21,000 Units