A department completes 43,300 units in May, of which 5,900 were carried in from April. It starts 44,700 units in May and 7,300 are unfinished at May 31. How many units were both started and completed in May?

1. Units passing through a department fall into three groups by when they were started and completed. 2. The middle group is started and completed in the same month, and it can be found two ways. 3. Total completed in May of 43,300 units minus the 5,900 carried in from April gives 37,400 units. 4. Total started in May of 44,700 units minus the 7,300 not completed gives the same 37,400 units. 5. The two routes agreeing is the check that the unit data is internally consistent. 6. 43,300 units is everything completed in May, including the group that was started in April. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.3 Process Costing Calculations for a Department in a Manufacturing Company_