Assume There Were 6,000 Units in Beginning Work in Process

question 98

Multiple Choice

Assume there were 6,000 units in beginning work in process, 60% complete. 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3,200 units for conversion costs. Materials are added at the beginning of the process. The standard cost method is used.
The number of units started this month is:

• A) 20,000 units
• B) 22,000 units
• C) 28,000 units
• D) 15,280 units

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Definitions:

PLC System

A Programmable Logic Controller system, which is a digital computer used for automation of industrial processes, such as control of machinery or factory assembly lines.

User Program

A sequence of instructions created by an end-user or developer, intended to be executed by a computer or another digital machine to perform specific tasks or solve problems.

Internal Operating Instructions

Detailed procedures or guidelines within a system or application, defining how specific operations should be executed.

Scan Process

The scan process in a PLC refers to the cyclical operation in which the system reads inputs, executes logic based on the program, and updates outputs, typically occurring in a rapid and continuous loop.