Figure 5-10
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 Figure 5-10. Beginning and ending units were 60 per cent complete as to conversion costs. What is the number of units started and completed?
A)30,000 units
B)26,000 units
C)36,000 units
D)28,000 units

Question

Quizplus · Accepted Answer

To find the number of units started and completed, we calculate the total units accounted for and subtract the units still in process at the end of the period. Units started during the month are 30,000. Units in process at the beginning (2,000) were completed and an additional 28,000 units were started and completed during the month (30,000 total started - 2,000 beginning units = 28,000). However, since there are 4,000 units in process at the end of the month, we subtract these from the total units started during the month to find the units that were both started and completed: 30,000 - 4,000 = 26,000 units.

Figure 5-10 the Following Information Is Available Materials Are Added at the Beginning of the Process

Figure 5-10
the Following Information Is Available Materials Are Added at the Beginning of the Process