Forte Co., had 5,900 units of work in process on April 1 that were 70% complete. During April, 18,000 units were started and as of April 30, 5,400 units that were 40% complete remained in production. How many units were completed during April

18,500 units

Explanation:

We simply use the physical units to determine the units completed

Units completed = Units in opening inventory  + units started - units in ending inventory

therefore,

Units completed = 5,900 +  18,000 - 5,400 = 18,500

therefore,

Units completed during April amount to 18,500

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