If the Units in the Beginning Work-In-Process Inventory Are Greater

If the units in the beginning Work-in-Process Inventory are greater than the units in the ending Work-in-Process Inventory,then the units transferred out are:

A) more than the units started during the period.
B) equal to the equivalent units of production.
C) less than the units started during the period.
D) equal to the actual work done during the perioD.
BWIP + TI - TO = EWIP;BWIP - EWIP = TO - TI.If BWIP > EWIP then TO > TI

Correct Answer:

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