In the Carter Company, there are 15,000 units in beginning Work in Process, 30,000 units started into production, and 7,000 units in ending Work in Process 60% completed.How many physical units are to be accounted for?
A)45,000
B)38,000
C)52,000
D)27,000

Question

Quizplus · Accepted Answer

The total physical units to be accounted for include the units in beginning Work in Process, the units started into production, and do not need to adjust for the completion percentage of the ending Work in Process. Therefore, the calculation is 15,000 (beginning WIP) + 30,000 (started) = 45,000 units.

In the Carter Company, There Are 15,000 Units in Beginning