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Winchester Salad Dressing had beginning work-in-process in July of $248,320 consisting of $101,640 of materials and $146,680 of conversion costs. There were 16,000 units (one unit equals one case of salad dressing) in beginning work-in-process, 40% complete as to conversion costs. Materials are added at the beginning of the process. During November, 34,000 were transferred out; 1,000 were spoiled and 9,000 remained in ending inventory. The spoiled units were 60% complete for conversion cost. The ending work-in-process was 70% complete for conversion cost. Costs during the period amounted to $781,200 for direct materials and $1,009,280 for conversion. Winchester uses the weighted-average-method and identifies all spoilage costs separately.
-The number of units started during July was:
A) 35,000
B) 53,000
C) 28,000
D) 34,000

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Quizplus · Accepted Answer

To find the number of units started during July, we first calculate the total units accounted for, which includes units transferred out, spoiled units, and units in ending inventory. This total is 34,000 (transferred out) + 1,000 (spoiled) + 9,000 (ending inventory) = 44,000 units. Since we know there were 16,000 units in beginning work-in-process, we subtract this from the total units accounted for to find the units started during July: 44,000 - 16,000 = 28,000 units.

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