Department X started 550 units during the accounting period, completed and transferred out 500 units and had an ending balance of 200 units. _________ units were in beginning goods in process inventory for the department.
150 Beginning balance = units completed and transferred - units started + ending balance. x = 500 - 550 + 200 x = 150

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Step-by-step explanation:

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The beginning balance should be 150 units.

Calculation of the beginning balance units;

= units completed and transferred - units started + ending balance

= 500 - 550 + 200

= 150 units

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