Keystone Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department

Keystone Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 8,500 tons from the Casting Department. During the period, the Rolling Department completed 7,900 tons, including 400 tons of work in process at the beginning of the period. The ending work in process inventory was 1,000 tons. How many tons were started and completed during the period?


Answer:
7,500 tons started and completed (7,900 tons completed – 400 tons beginning WIP), or (8,500 tons started – 1,000 tons ending WIP)



Savannah Lotion Company consists of two departments, Blending and Filling. The Filling Department received 38,000 ounces from the Blending Department. During the period, the Filling Department completed 40,400 ounces, including 3,000 ounces of work in process at the beginning of the period. The ending work in process inventory was 600 ounces. How many ounces were started and completed during the period?


Answer:
37,400 ounces started and completed (40,400 ounces completed – 3,000 ounces beginning WIP), or (38,000 ounces started – 600 ounces ending WIP)