The number of units that the manufacturer started and completed this period for the Assembly Department is 810,000 units.
Data and Calculations:
Units Direct materials Conversion
Percent Complete Percent Complete
Beginning WIP inventory 75,000 60% 40%
Units started this period 900,000
Units completed and
transferred out 885,000
Ending WIP inventory 90,000 80% 30%
Units started and completed this period = Units completed and transferred out - Beginning work in progress inventory
= 810,000 units (885,000 - 75,000)
Thus, it is also equal to Units started in the Assembly Department during the period minus Ending work in progress inventory
= 810,000 units (900,000 - 90,000)
Learn more: https://brainly.com/question/17215592