If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?

A. 1200 units
B. 990 units
C. 1300 units
D. 1000 units

To find the total spoilage, we need to calculate the total units that were lost or spoiled during the production process.

Formula:

Total Spoilage = (Beginning WIP + Units Started) – (Ending WIP + Completed Good Units)

Given:

Beginning Work-in-Process (WIP) = 2,600 units
Units Started = 9,000 units
Ending WIP = 2,300 units
Completed Good Units = 8,000 units

Calculation:

Total Units Input = Beginning WIP + Units Started
= 2,600 + 9,000
= 11,600

Total Units Output = Ending WIP + Completed Good Units
= 2,300 + 8,000
= 10,300

Total Spoilage = Total Units Input – Total Units Output
= 11,600 – 10,300
= 1,300 units

Therefore, the total spoilage is 1,300 units.