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Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units in...

Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units in beginning inventory and were 100% complete in regards to Direct Materials and 70% complete in regards to Conversion Costs.. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1: Direct material $36,000 Conversion costs 45,000 Costs incurred during May: Direct material $186,000 Conversion costs 255,000 How many units were started (or added) in May? Please remember do not use, "$" or commas. If your answer is $200,000 please enter 200000. (THE ANSWER IS NOT 11700)

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Answer #1

Solution:

Number of units started in May = Units completed + Units in ending WIP - Units in beginngin WIP

= 11000 + 3000 - 2000

= 12000 units

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