Knarley Inc.manufactures snowboarding pants.The pants pass from the cutting department to the sewing department.The sewing department had the following data on physical units during the month: $\begin{array}{ll}
\text { Work in process, beginning } & 14,000 \
\text { Units transferred from cutting department} & 26,000 \
\text { Units completed and transferred out }&31,000
\end{array}$ What is the number of units in ending Work in Process inventory at month end?

Question

Knarley Inc.manufactures snowboarding pants.The pants pass from the cutting department to the sewing department.The sewing department had the following data on physical units during the month: $\begin{array}{ll}
\text { Work in process, beginning  } & 14,000 \
\text { Units transferred from cutting department} & 26,000 \
\text { Units completed and transferred out }&31,000
\end{array}$ What is the number of units in ending Work in Process inventory at month end?

Quizplus · Accepted Answer

The ending Work in Process inventory is calculated as: Beginning WIP (14,000) + Units transferred in (26,000) - Units completed and transferred out (31,000) = 9,000 units.

Knarley Inc What Is the Number of Units in Ending Work in to the Sewing