If beginning inventory in Work in Process is zero and 2,000 units are started during the period,assuming that 1,700 units were completed and transferred out,how many units remain in ending inventory?
A)2,000 units.
B)285 units.
C)300 units.
D)1,700 units.

Question

Quizplus · Accepted Answer

The calculation to determine the units remaining in ending inventory is:

Beginning WIP inventory: 0
+ Units started during the period: 2,000
= Total units in process: 2,000

- Units completed and transferred out: 1,700
= Units remaining in ending inventory: 300

If Beginning Inventory in Work in Process Is Zero and 2,000