Department A started 3,000 units in February. Department A completed and transferred 3,100 units to Department B in February. On February 28, Department A had 300 units remaining in Work in Process. The number of units in Work in Process on February 1 was:

Question

Quizplus · Accepted Answer

The number of units in Work in Process on February 1 can be calculated using the following formula:

Beginning WIP + Units started - Units completed = Ending WIP

Plugging in the given numbers, we get:

Beginning WIP + 3,000 - 3,100 = 300

Solving for Beginning WIP, we get:

Beginning WIP = 400

Therefore, the answer is B) 400.

Department a Started 3,000 Units in February