In Kapler Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 18,000 units, and had an ending work in process of 4,000 units. How many units were started by Kapler during the month?
A) 12,000.
B) 14,000.
C) 18,000.
D) 22,000.

Question

Quizplus · Accepted Answer

The total number of units accounted for in the Cutting Department is given by:
Beginning work in process + Total units started – Ending work in process = Units transferred out
8,000 + Total units started – 4,000 = 18,000
Total units started = 14,000. Therefore, the correct answer is B) 14,000.

In Kapler Company, the Cutting Department Had Beginning Work in Process