Sismondi Company has a process cost accounting system. During May, the Assembly and Finishing Departments had the following data concerning physical units:
Assembly: |
|
Work in progress, may 1 |
3,000 |
Started into9 process during the month |
65,000 |
Work in progress, may 31 |
7,000 |
Finishing |
|
Work in progress, may 1 |
6,000 |
Transferred In From Assembly Department During The Month |
? |
Work in progress, may 31 |
4,000 |
Instructions
Compute the physical units transferred out and in process for each department.