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Clarke, Inc

Question 40

Multiple Choice

Clarke, Inc., operates a process/continuous flow manufacturing system and employs weighted average process costing. During March, 80,000 completed units were transferred out to finished goods inventory. On March 31, another 3,000 units remained unfinished in work-in-process inventory. If 75,000 new units were started during March, how many units were in the beginning work-in-process inventory on March 1?


A) 3,000
B) 77,000
C) 5,000
D) 8,000

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