Baynor Inc. manufactures desks. The following data was given for production in January:
$\begin{array}{llr}
\text { Units, beginning work in process } &0\
\text { Units staited } &200\
\text { Units completed } &?\
\text { Units, ending work in process ( $ 40 \% $ complete) } &50
\end{array}$

-Refer to the figure.What was the total number of units to account for?
A)50
B)150
C)200
D)400

Question

Baynor Inc. manufactures desks. The following data was given for production in January:
$\begin{array}{llr}
  \text { Units, beginning work in process } &0\
 \text { Units staited } &200\
 \text { Units completed } &?\
 \text { Units, ending work in process ( $ 40 \% $ complete) } &50
\end{array}$

-Refer to the figure.What was the total number of units to account for?
A)50
B)150
C)200
D)400

Quizplus · Accepted Answer

The total number of units to account for includes the units started and the units in the beginning work in process. Since there were 0 units in the beginning work in process and 200 units started, the total is 200 units.

Baynor Inc -Refer to the Figure