Zibba Company enters materials at the beginning of the process. In January there was no beginning work in process but there were 200 units in the ending work in process inventory. The number of units completed equals the number of
A) units started.
B) units started less 200.
C) units started plus 200.
D) equivalent units.

Question

Quizplus · Accepted Answer

Since materials are entered at the beginning of the process, all units, including those in the ending work in process inventory, would have materials. Therefore, the number of units completed would be the number of units started minus the 200 units still in process at the end of the period.

Zibba Company Enters Materials at the Beginning of the Process