Zibba Company enters materials at the beginning of the process. In January, there was no beginning work in process, but there were 200 units in the ending work in process inventory. The number of units completed equals the number of:.a. units started .b. units started less 200. c. units started plus 200.d. equivalent units.

units started less 200.

Explanation:

Unit at which the process is started on the beginning of January minus the closing inventory is the number of completed units in work in process when there is No beginning Work in process.

Using following formula we will calculate the Units completed in WIP.

Work in process Closing Inventory = Opening WIP + Addition during the period - Completion during the period

200 units = $0 + Addition during the period - Completion during the period

Completion during the period = Addition during the period - $200 units

In the absence of Beginning Inventory the the addition during the period is the number of unit at which the process is started.

forbearance of student loan payments. under forbearance, your loan payments are postponed (or reduced) but interest continues to accrue during the period of forbearance. if you don't pay the interest during that period, the interest may be “capitalized,” which means it is added to your principal balance.