Fill in the missing amount Gallons Workinprocess inventory J

Fill in the missing amount. Gallons Work-in-process inventory, June 1 Work-in-process inventory, June 30 Units started during June Units completed during June 60,600 79,800 85,200

Solution

Beginning WIP+Units started-Ending WIP=Units completed

Beginning WIP+79800-60600=85200

Hence

Beginning WIP=(85200+60600-79800)

=66000.