Which equation is correct?
A)Total units to be accounted for − units in beginning Work in Process = units started into production
B)Total units to be accounted for = beginning Work in Process − units in ending Work in Process
C)Total units accounted for = units in beginning Work in Process + units in ending Work in Process
D)Total units to be accounted for = equivalent units + units in ending Work in Process

Question

Quizplus · Accepted Answer

The correct equation is A) Total units to be accounted for − units in beginning Work in Process = units started into production. This equation accurately reflects the flow of units through a production process, where the total units to be accounted for includes both the units that were already in process at the beginning and the units that were started during the period. Subtracting the beginning work in process units gives the number of units that were actually started during the period.

Which Equation Is Correct