1. Work in Process, September 1 10,000 tons
Units started during September ? tons
Units completed during September 20,000 tons
Work in process, September 30 4,000 tons
2. Work in process, February 1 12,200 kilograms
Units started during February 2,600 kilograms
Units completed during February 9,000 kilograms
Work in process, February 28 ? kilograms
3. Work in process, January 1 100,000 gallons
Units started during the year 880,000 gallons
Units completed during the year ? gallons
Work in process, December 31 235,000 gallons
Units in process at beginning + Units started in process or transferred in (Units to account for) ...
The expert examines business accounting for work in process.