EA1.

LO 5.1How many units were started into production in a period if there were zero units of beginning work in process inventory, 1,100 units in ending work in process inventory, and 21,500 completed and transferred out units?

22,600 units

Explanation:

The computation of the units started is shown below:

Ending work in process inventory units = Beginning work in process inventory units + units started - units completed and transferred

1,100 units = 0 units + units started - 21,500 units

1,100 units = units started - 21,500 units

So, the units started units would be

= 1,100 units + 21,500 units

= 22,600 units