Answer:
45,600 units
Step-by-step explanation:
Calculation to determine How many units were in ending work in process inventory at the end of the month
Using this formula
Units in ending work in process = Units in beginning work in process + Units started into production – Units transferred to the next department
Let plug in the formula
Units in ending work in process= 23,500 units + 216,000 units – 193,900 units
Units in ending work in process= 45,600 units
Therefore the number of units that were in ending work in process inventory at the end of the month is 45,600 units