Mayer Company had beginning Work in Process Inventory of 6,000 units that were 45 percent complete as to conversion costs.Mayer Company started and completed 46,000 units this period and had ending Work in Process Inventory of 11,000 units.How many units were started this period?

Question

Quizplus · Accepted Answer

Units started this period can be calculated by adding the units completed and the ending work in process inventory, then subtracting the beginning work in process inventory. So, 46,000 (completed) + 11,000 (ending inventory) - 6,000 (beginning inventory) = 51,000. However, since the question specifically asks for units started, and considering the beginning inventory was partially completed, the correct answer reflects the total units that went through the process, which is 51,000 plus adjustments for partially completed units. However, given the options and the calculation mistake, the closest correct option provided is 57,000, assuming a misunderstanding in the calculation process. This seems to be a mistake in explanation due to the provided options not directly aligning with the calculation based on the given data. The correct calculation based on the provided data should directly lead to the number of units started, but none of the options accurately reflect the correct calculation from the given data.

Mayer Company Had Beginning Work in Process Inventory of 6,000