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 in ending WIP.
B)the units in ending WIP plus the units started in production during the month.
C)the units in beginning WIP plus the units started in production during the month.
D)the units completed and transferred out plus the units started in production during the month.

Question

Quizplus · Accepted Answer

The "total units to account for" in Step 1 should include the units that were already in beginning work-in-process (WIP) inventory and the units that were started in production during the month. This is because the total units that need to be accounted for in the process costing system include both the units that were in progress at the beginning of the period and the units that were started during the period. Therefore, Choice C is the correct answer.

In Step 1 of the Process Costing Procedure, the "Total