Total physical units to be accounted for are equal to the units
A) started (or transferred) into production.
B) started (or transferred) into production plus the units in beginning work in process.
C) started (or transferred) into production less the units in beginning work in process.
D) completed and transferred out.

Question

Quizplus · Accepted Answer

Total physical units to be accounted for include both the units that were started (or transferred) into production as well as the units that were already in beginning work in process.

Total Physical Units to Be Accounted for Are Equal to the Units