The Werner Corporation uses the weighted-average method in its process costing system. The company recorded 24,400 equivalent units for conversion costs for November in a particular department. There were 4,000 units in the ending work in process inventory on November 30 which were 60% complete with respect to conversion costs. The November 1 work in process inventory consisted of 5,000 units which were 40% complete with respect to conversion costs. A total of 22,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was:

21,000 units

Explanation:

Prepare a reconciliation of physical units

Inputs :

Beginning Work In Process Units                                 5,000

Units Started during the period (Balancing figure)     21,000

Total                                                                              26,000

Outputs :

Completed and transferred out units                         22,000

Ending Work In Process Units                                       4,000

Total                                                                              26,000

Conclusion :

Thus,  number units started during November in the department was: 21,000 units

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.

how does that happen,where u steel points