The production department in a process manufacturing system completed 244,000 units of product and transferred them to finished goods during…

The production department in a process manufacturing system completed 244,000 units of product and transferred them to finished goods during a recent period. Of these units, 84,000 were in process at the beginning of the period. The other 160,000 units were started and completed during the period. At period end, 57,000 units were in process.  

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