If 180000 units are transferred out of a department there was no beginning work in process and there are 30000 units still in process at the end of a period the number of units that were started into production during the period is

A) 210000.
B) 180000.
C) 150000.
D) 30000.

Beginning Work in Process

The inventory of partially finished goods or work in progress at the start of an accounting period.

Units Transferred Out

In process costing, the total units moved from one production process or department to the next during a given period.

Units Started

This term measures the quantity of production units a manufacturing process initiates in a given period, marking the beginning stages of the production cycle.