Answer:
Units started=35,000 units
Explanation:
First we will have to calculate the number of units transferred out:
Equivalent units for month=47,500
Ending work in process inventory=10,000*0.75=7,500 units
Formula:
Equivalent units =Units transferred out+ Ending work in process inventory
Units transferred out=Equivalent units - Ending work in process inventory
Units transferred out=47,500=7,500
Units transferred out=40,000 units
Formula for calculating units in the start:
Units transferred out=Units in beginning inventory+Units Started-Units in Ending Inventory
40,000=15,000+Units started-10,000
Units Started=40,000-15,000+10,000
Units started=35,000 units
