Answer: 2500
Explanation:
The ending work in progress will be calculated as the addition of the begining work in progress to the units started for the year after which we then deduct the normal spoilage, abnormal spoilage and the units completed from the period. This will be:
= 5000 + 20000 - 22000 - 400 - 100
= 2500
The ending work in progress will be 2500.