Spinning Tops Corp What Is the Number of Units in Ending Work in the Forming

Spinning Tops Corp.manufactures whimsical toys for children.The toys pass from the forming department to the painting department.The painting department had the following data on physical units during the month: $\begin{array}{ll}\text { Units transferred from forming department} & 800 \\\text { Units completed and transferred out.} &150\\\text { Work in process, beginning . }&400\end{array}$ What is the number of units in ending Work in Process inventory?

A) 1,200
B) 800
C) 1,050
D) 400