Q1) On September 1, the production department had 18,000 units 45% complete as to labor and overhead; materials are added at the beginning of the process. During September, 90,000 units were started. At the end of September, the ending goods in process of 24,000 units were 75% complete as to labor and overhead. What was the number of units completed & transferred to the next department?

a. 84,000

b. 93,000

c. 100,200

d. 79,800

Q2) The beginning goods in process were 7,000 units, which were 40% complete as to labor and overhead. During the accounting period, 24,000 units were started. Ending goods in process were 1,000 units, which are 60% completed. What is the number of units completed and transferred to finished goods during the accounting period?

a. 31,000

b. 29,000

c. 18,000

d. 23,000

e. 30,000