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Westwood Company Operates a Process/continuous Flow Manufacturing System and Employs

Question 48

Multiple Choice

Westwood Company operates a process/continuous flow manufacturing system and employs weighted average process costing. On September 1, the work-in-process inventory consisted of 2,000 units. During September, another 40,000 units were started in process, and 36,000 completed units were transferred out to finished goods inventory. What number of units remained in work-in-process on September 30?


A) 6,000
B) 4,000
C) 2,000
D) 34,000

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