The "total physical units accounted for" is the sum of the units completed and transferred out during the period plus the units in ending WIP Inventory.
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Q95: The last step of the 5-step process
Q96: The existence of ending Work In Process
Q97: The "total physical units to account for"
Q98: The first step of the 5-step process
Q99: Total direct materials = $67,500, and there
Q101: Beginning WIP Inventory is 800 units; completed
Q102: What are the ending inventory equivalent units
Q103: For which of the following do we
Q104: In a department, 28,000 units are completed
Q105: How is the cost per equivalent unit
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