Kew Co. had 3,000 units in work-in-process at April 1 that were 60% complete as to conversion cost. During April, 10,000 units were completed. At April 30, the 4,000 units in work-in-process were 40% complete as to conversion cost. Direct materials are added at the beginning of the process. How many units were started during April?

11,000 units

Explanation:

Given that,

Work-in-process at April 1 = 3,000 units

During April, units completed = 10,000

Work-in-process at April 30 = 4,000 units

Units completed during April = Work-in-process at April 1 + Units started - Work-in-process at April 30

10,000 units = 3,000 units + Units started - 4,000 units

10,000 + 4,000 - 3,000 = Units started

11,000 = Units started

Therefore,

11,000 units were started during April.

units complete = 9000 units

Explanation:

In the given question, 10,000 units  is the total units that was started in april instead of completer unit

GIven data:

Initial units in progress = 3,000

Total units started in april = 10,000

total unit in progress during April and 40% complete = 4000

Units complete during April is calculated as

units complete = initial process units + units complete - process unit in April

                         = 3000 + 10000 - 4000

units complete = 9000 units

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