Question 3. Ted manages a single department within a large manufacturing facility that produces lava lamps. Teds department receives partially completed incoming lamp assemblies from an upstream department that has already installed the base and glass for each lamp. Its then the job of Teds department to just insert, connect, and test all of the electrical components before transferring out the units, which then move directly to Vikrams department where the lava fluid will be injected and sealed into each lamp before packaging and shipment.

For the past month of July, Teds department had 50 units in its beginning Work-in-Process (WIP) inventory. During the month of July, 250 units were transferred into Teds department to have the electrical assembly work done. Teds department completed (and consequently transferred out) 200 units during the month. Assuming that no units were broken or stolen, how many ending WIP units were in Teds department for July? Please show your calculation in addition to the answer.