If materials are entered into a production process at the beginning of the process, the number
Of units accounted for is
A)determined by dividing the total units transferred out into the total cost of the units.
B)equal to units to account for.
C)equal to the number of units completed and transferred out during the period.
D)equal to the number of equivalent units in beginning Work in Process.

Question

Quizplus · Accepted Answer

Units to account for refers to the total number of units that should be accounted for in a production process, including units that were started and completed during the period and units that are still in progress (i.e. ending Work in Process). Therefore, at the beginning of the process, the number of units accounted for is equal to the units to account for.

If Materials Are Entered into a Production Process at the Beginning