In Moyer Company the Cutting Department had beginning work in process of 6000 units transferred out 24000 units and had an ending work in process of 3000 units. How many units were started by Moyer during the month?

A) 18000.
B) 21000.
C) 24000.
D) 27000.

To find the number of units started by Moyer during the month, we need to use the formula:
Units started = Beginning WIP + Units started - Ending WIP
We have been given that the Cutting Department had beginning work in process of 6000 units, transferred out 24000 units, and had an ending work in process of 3000 units. Plugging in these values to the formula, we get:
Units started = 6000 + Units started - 3000
Simplifying this equation, we get:
Units started = 9000
Therefore, Moyer started 9000 units during the month. However, we need to be careful, as the question is asking for the number of units started, not the number of units in ending work in process. Therefore, the correct answer is:
Answer: B) 21000