The last department in a production process shows the following information at the end of the period: $\begin{array}{lr}& \underline{\text{ Units }}\\ \text{ Beginning Work in Process }& 25,000\\ \text{ Ending Work in Process }& 240,000\\ \text{ Total units to be accounted for }& 50,000\end{array}$ How many units have been transferred out to finished goods during the period?

A) 240000.
B) 265000.
C) 290000.
D) 215000.

The total units to be accounted for is 50,000, which includes the beginning work in process (25,000 units) and the units that must have been started and completed during the period to reach a total of 50,000 units. The ending work in process is 240,000 units, which is not relevant to the calculation of units transferred out. The correct calculation to find the units transferred out is to subtract the beginning work in process from the total units to be accounted for: 50,000 units (total) - 25,000 units (beginning work in process) = 25,000 units transferred out. However, the provided information and options seem to contain inconsistencies, making it impossible to accurately calculate the units transferred out based on standard accounting practices. The correct answer should be derived from the proper calculation of units started and completed during the period, but the given numbers do not align with typical process costing methods.