In Moyer Company, the Cutting Department had beginning work in process of 6,000 units, transferred out 24,000 units, and had an ending work in process of 3,000 units. How many units were started by Moyer during the month?

21,000 units

Explanation:

units started during the period = number of units transferred out + ending work in process - beginning work in process = 24,000 units + 3,000 units - 6,000 units = 21,000 units

the number of units started measures the new units that were started during the month without considering the remaining units in WIP from the prior month.  

answerup to (3) three years;