Final answer:
The question appears to have a misunderstanding; the value of Ending Work in Process (EWIP) cannot be determined solely by the number of units. Additional details like cost per unit or stage of completion are needed to calculate the actual value of EWIP.
Step-by-step explanation:
The value of the Ending Work in Process (EWIP) is a measure of the production that is incomplete at the end of a certain period. To calculate the EWIP inventory value, you need additional information such as the cost of the production or the stage of completion for the units. The options provided (1) 50,000 units, (2) 75,000 units, (3) 100,000 units, (4) 125,000 units, seem to suggest a misunderstanding, as they are presented as unit quantities rather than values. As such, it appears there may be confusion in the question, as the number of units alone does not determine the value of EWIP; instead, units need to be assessed in terms of their cost or stage of completion.
During June, if Kimbrell Manufacturing completed and transferred out 100,000 units, and there were 25,000 units in EWIP, one would usually multiply the number of EWIP units by the cost per unit (assuming all units are at the same level of completion) or adjust the figure based on the percentage completion if that varies to find the EWIP value.