Beginning WIP units were 8,000, and 40,000 units were transferred out this period. Ending WIP is 4,000 units. What is the number of units started and completed this period?
A) 48,000
B) 40,000
C) 32,000
D) 28,000

Question

Quizplus · Accepted Answer

To find the number of units started, we can add the beginning WIP (8,000) to the number of units completed (X), which should equal the ending WIP (4,000) plus the units transferred out (40,000). Therefore, X = (4,000 + 40,000) - 8,000 = 36,000. This means that 36,000 units were started and completed this period, which corresponds to answer choice C.

Beginning WIP Units Were 8,000, and 40,000 Units Were Transferred