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 started in production during the month.
B)the units in ending WIP plus the units started in production during the month.
C)the units in beginning WIP plus the units in ending WIP.
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" includes all units that entered the production process during the given period. Therefore, it is the sum of the units in beginning WIP (which were not completed in the previous period), and the units started in production during the current period.

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