In a production cost report, the number of "total units to account for" consists of:
A)units in process at the beginning of the period and units started or added during the period.
B)units in process at the end of the period and units started or added during the period.
C)units in process at the beginning of the period and units remaining at the end of the period.
D)units of completed and transferred out products and total units produced.

Question

Quizplus · Accepted Answer

"Total units to account for" includes units in process at the beginning of the period and units started or added during the period. It does not include units in process at the end of the period or completed and transferred out products.

In a Production Cost Report, the Number of "Total Units