The Corn Corporation produces a product that passes through two processes. During April, the first department transferred 40,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during April:
Units, beginning work in process
8,000
Units, ending work in process
11,000
Units started in the second department during April for Corn Corporation would be
- 40,000
- 29,000
- 32,000
- 48,000