In bramble, Inc., the Assembly Department started 30,000 units and completed 35,000 units. If beginning work in process was 15,000 units, how many units are in ending work in process?

a. 20,000.

b. 0.

c. 5,000.

d. 10,000.

Option (d) is correct.

Explanation:

Given that,

Beginning work in process = 15,000 units

Assembly Department started = 30,000 units

Units completed = 35,000 units

Ending work in process:

= Beginning work in process inventory + Additions during the year - Units completed and transferred out

= 15,000 + 30,000 - 35,000

= 10,000 units

Therefore, the ending work in process is 10,000 units.