Barrett Corporation had 13,100 units of work in process on April 1. During April, 25,300 units were completed and 5,100 units remained in production on April 30. Therefore, the number of units started during April must have been 13,100 + 25,300 - 5,100 = 11,200 units.

1. Barrett Corporation had 13,100 units of work in process on April 1. During April, 25,300 units
were completed and as of April 30, 5,100 units remained in production. How many units were
started during April?
17,300.
None of these.
26,700.
11,200.
43,500.
Solution
11,200.