PA8.

LO 5.4The finishing department started the month with 700 units in WIP inventory. It received 2,200 units from the molding department and transferred out 2,150 units. How many units were in process at the end of the month?

750

Explanation:

The number of units in finishing department at the end of the month shall be calculated as follows:

Number of units transferred=Starting wip inventory+units received from molding department-number of units at the end of month.

Number of units at the end of month=Starting wip inventory-number of units transferred+units received from molding department

Number of units at the end of month=700-2,150+2,200

=750