a. Beginning WIP Inventory (45% complete) 10000
Units started in production 350000
Units transferred out 344000
Ending WIP Inventory (60% complete) 16000
b. Beginning WIP Inventory (30% complete) 40000
Units started in production 480000
Units transferred out ?
Ending WIP Inventory (70% complete) 26000
c. Beginning WIP Inventory (55% complete) 15000
Units started in production 405000
Units transferred out 415800
Ending WIP Inventory (90% complete) ?
d. Beginning WIP Inventory (25% complete) 10800
Units started in production ?
Units transferred out 351600
Ending WIP Inventory (45% complete) 18300