Hace, Inc.began March with 650 units in beginning Work in Process, 11,400 units started into production, and 500 units in ending Work in Process that are 30% completed.How many physical units are to be accounted for?
A)11,550
B)12,050
C)11,900
D)11,250

Question

Quizplus · Accepted Answer

Beginning WIP = 650 units
Units started into production = 11,400 units
Total units to be accounted for = Beginning WIP + Units started into production = 650 + 11,400 = 12,050 units.
Ending WIP = 500 units, which are 30% completed. So, actual fully completed units in ending WIP = 500 x 0.3 = 150 units.
Therefore, total physical units to be accounted for = 12,050 - 150 = 11,900 units. Hence, the answer is option C.

Hace, IncBegan March with 650 Units in Beginning Work in Process