The following information is available:
$\begin{array}{lr}
\text { Units in process at the beginning of the month } & 2,000 \
\text { Units in process at the end of the month } & 4,000 \
\text { Units started during the month } & 30,000
\end{array}$

Materials are added at the beginning of the process.
-Refer to the figure.Beginning and ending units were 60 percent complete as to conversion costs.What is the number of units started and completed?
A)26,000 units
B)28,000 units
C)30,000 units
D)36,000 units

Question

The following information is available:
$\begin{array}{lr}
\text { Units in process at the beginning of the month } & 2,000 \
\text { Units in process at the end of the month } & 4,000 \
\text { Units started during the month } & 30,000
\end{array}$

Materials are added at the beginning of the process.
-Refer to the figure.Beginning and ending units were 60 percent complete as to conversion costs.What is the number of units started and completed?
A)26,000 units
B)28,000 units
C)30,000 units
D)36,000 units

Quizplus · Accepted Answer

To find the number of units started and completed, we subtract the units in process at the beginning of the month from the units in process at the end of the month and add the units started during the month. This calculation is (30,000 units started - 2,000 units in process at the beginning + 4,000 units in process at the end) = 32,000. However, since the question asks for units started and completed, we need to account for the 4,000 units still in process at the end of the month, leading to 32,000 - 4,000 = 28,000 units that were both started and completed during the month. However, the initial calculation was incorrect; the correct approach is to consider only the units started during the month and subtract the units that were in process at the beginning since they were not started and completed within the same month. Therefore, the correct calculation is 30,000 units started during the month - 2,000 units that were already in process at the beginning (since they were not completed this month) = 28,000. However, considering the correct interpretation of the question, which is looking for units that were both started and completed within the month, we do not add the ending work in process. The correct calculation should simply consider the units that were fully processed during the month, which is the total units started minus the units still in process at the end, leading to an error in my explanation. The correct answer, considering the units that were both started and completed, would actually be the total units started minus the units still in process at the end of the month, which is not directly provided by the given options without considering the beginning work in process and the ending work in process. The correct approach to find the units started and completed is to consider the total units started during the month and adjust for the units that were not completed by the end of the month. Given the misunderstanding in the calculation process, the correct answer reflects the units that were started and completed during the month without being influenced by the beginning or ending work in process in a straightforward manner. The explanation mistakenly combined several steps leading to confusion about the correct calculation method for units started and completed.

The Following Information Is Available Materials Are Added at the Beginning of the Process