Harms Company enters materials at beginning of the process.On January 1, there was no beginning Work in Process, but there were 100 units in ending Work in Process inventory.To what is the 'number of units completed' equal?
A)the same as the number of units started
B)the number of units started less 100
C)the number of units started plus 100
D)the same as the number of equivalent units

Question

Quizplus · Accepted Answer

The number of units completed must be equal to the number of units started minus the 100 units in ending Work in Process inventory. This is because the units in ending Work in Process inventory are considered partially completed units, so they are not yet considered completed units.

Harms Company Enters Materials at Beginning of the Process