There are no units in process at the beginning of the period, 500 units in process at the end of the period that are 30% complete, and 3,000 units transferred out during the period.Based on this information, how many units were started during the period under the weighted-average method?
A)2,500
B)3,500
C)3,150
D)3,000

Question

Quizplus · Accepted Answer

Under the weighted-average method, units started during the period are calculated by adding the units transferred out to the ending work in process inventory and then subtracting the beginning inventory. Since there are no units at the beginning, the calculation is 3,000 (transferred out) + 500 (ending inventory) = 3,500 units started.

There Are No Units in Process at the Beginning of the Period