Answer:
Transferred out units is 93,100 units
Explanation:
The number of physical units can be determined as follows:
opening inventory + newly introduced units - closing inventory
= 19,000 + 103,500 - 29,400. =93,100 units
Note that we have to deduct the closing inventory units because they represent the quantity of work that are yet to be completed as the end of the end of the period
Physical units transferred out to the next processing department is 93,100 units