Question

6) Bratton Corporation had 6,500 units of work in process on April 1. During April, 19,100 units were completed and as of April 30,5,100 units remained in production. How many units were started during April? A. 11,600. B. 17,700. C. 20,500. D. 30,700. E. None of the answers is correct.

Answer 1

6. Units started during April = Units completed + Ending inventory - beginning inventory

= 19100 + 5100 - 6500

= 17700 units

Option B. is correct answer.

7. Units completed during the month = beginning inventory + Units started during month - Ending inventory

   = 3000 + 11000 - 4000

= 10000 units

Option A. is correct answer.

Answer 2

Question 6

Correct answer------------(B) 17,700

Working

Reconciliation of Units
A	Opening WIP	6,500
B	Introduced (Balancing Figure)	17,700
C=A+B	TOTAL	24,200
D	Transferred	19,100
E=C-D	Closing WIP	5,100

Question 7

Correct answer------------(A) 10,000

Working

Reconciliation of Units
A	Opening WIP	3,000
B	Introduced	11,000
C=A+B	TOTAL	14,000
D	Ending Inventory	4000
E=C-D	Units completed	10,000