A department carries 5,900 units in from April, starts and completes 37,400 units in May, and leaves 7,300 units unfinished at May 31. How many whole units pass through in May?

1. Whole units are counted in three groups, whatever stage of completion each group is at. 2. Group one is 5,900 units started in April and completed in May. 3. Group two is 37,400 units started and completed in May. 4. Group three is 7,300 units started in May and to be completed in June. 5. Total whole units are 5,900 plus 37,400 plus 7,300, which is 50,600 units. 6. 43,300 units counts only what was completed, and 44,700 units counts only what was started. _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_