{"id":47215,"date":"2024-04-15T22:23:35","date_gmt":"2024-04-15T22:23:35","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=47215"},"modified":"2024-04-15T22:23:35","modified_gmt":"2024-04-15T22:23:35","slug":"if-beginning-work-in-process-inventory-units-are-2600-units-started-are-9000-ending-work-in-process-units-are-2300-and-completed-good-units-are-8000-then-total-spoilage-will-be","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/if-beginning-work-in-process-inventory-units-are-2600-units-started-are-9000-ending-work-in-process-units-are-2300-and-completed-good-units-are-8000-then-total-spoilage-will-be\/","title":{"rendered":"If beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and completed good units are 8000 then total spoilage will be"},"content":{"rendered":"

[amp_mcq option1=”1200 units” option2=”990 units” option3=”1100 units” option4=”1000 units” correct=”option1″]<\/p>\n

The correct answer is A. 1200 units.<\/p>\n

To calculate total spoilage, we can use the following formula:<\/p>\n

Total spoilage = Units started – Units completed – Ending work in process<\/p>\n

In this case, we have:<\/p>\n

Total spoilage = 9000 – 8000 – 2300 = 1200 units<\/p>\n

Option B is incorrect because it is the difference between beginning work in process and ending work in process. Option C is incorrect because it is the difference between units started and completed. Option D is incorrect because it is the difference between units started and ending work in process.<\/p>\n

Beginning work in process inventory units are the units that were in the production process at the beginning of the period. Units started are the units that were added to the production process during the period. Ending work in process units are the units that were in the production process at the end of the period. Completed good units are the units that were finished during the period.<\/p>\n","protected":false},"excerpt":{"rendered":"

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