In Step 1 of the process costing procedure, the "total units to account for" is the sum of
A) the units in beginning WIP plus the units started in production during the month.
B) the units in ending WIP plus the units started in production during the month.
C) the units in beginning WIP plus the units in ending WIP.
D) the units completed and transferred out plus the units started in production during the month.
Correct Answer:
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