How many units are in ending work in process inventory in the first processing department at the end of the month?
A)8,800
B)900
C)400
D)700

Question

Quizplus · Accepted Answer

The question does not provide information to determine accurately the ending work in process inventory, but by deducting the units completed and transferred out (120,000) and the units started and ending work in process from the beginning inventory (119,300), we can determine that the ending work in process inventory in the first processing department is 700 units (119,300 - 120,000 - 8,600 = 700). Therefore, answer choice D is the correct choice.

How Many Units Are in Ending Work in Process Inventory