Here is a question from Wiley:

During the current year, the following manufacturing activity took place for a company’s products:

Beginning work in process	70% complete
Units started into production during the year	150,000 units
Units completed during the year	140,000 units
Ending work in process	25% complete

What was the number of equivalent units produced using the first-in, first-out method?

< id=Answer = value=17655 name=Answer>A. 138,000
< id=Answer = value=17656 name=Answer>B. 140,000
< id=Answer = value=17657 name=Answer>C. 145,000
< id=Answer = value=17658 name=Answer>D. 150,000

They don't give you any units for beginning or ending inventory. Does anybody know how to back into those numbers?

The answer is A by the way.

That's what I figured...After posting this I found more typoes in the software. This is from the new Wiley 15.0 software, it's as if nobody edited it prior to releasing, it's a pretty crappy product.