A process began the month with 2,000 units in the beginning Work in Process and ended the month with 800 units in the ending Work in Process.If 3,600 units were completed and transferred out of the process during the month, how many units were started into production during the month?
A)3,200 units
B)2,400 units
C)3,600 units
D)2,000 units

Question

Quizplus · Accepted Answer

The units started into production during the month can be calculated using the following formula:

Units started = Units in beginning WIP + Units started – Units in ending WIP

Plugging in the given values, we get:

Units started = 2,000 + x – 800 
Units started = 1,200 + x

We also know that 3,600 units were completed and transferred out, which means that:

Units started + Units in ending WIP = Units in beginning WIP + Units completed

Plugging in the given values, we get:

x + 800 = 2,000 + 3,600 
x = 2,400

Therefore, the answer is B) 2,400 units, as 2,400 units were started into production during the month.

A Process Began the Month with 2,000 Units in the Beginning