The number of units to account for is calculated as:
A)the number of units in beginning inventory plus the number of units started this period.
B)the number of units in beginning inventory plus the number of units in ending inventory.
C)the number of units started during the period.
D)the number of equivalent units produced during the period.

Question

Quizplus · Accepted Answer

The number of units to account for refers to the total number of units that the company needs to account for during the period. It includes the units in beginning inventory and the units started during the period. Therefore, the correct calculation would be the number of units in beginning inventory plus the number of units started during the period.

The Number of Units to Account for Is Calculated As