Answer:
The statement "Units transferred in to department 2 from department 1 during the period and units in beginning inventory for department 2 for the same period are always equal" is false.
Step-by-step explanation:
The number of units transferred in from department 1 and the number of units in the beginning inventory for department 2 may not always be equal. This can occur if there is a difference between the production and consumption of units in department 1, and the transfer of units to department 2.
For example, if department 1 produces more units than it consumes, then the excess units will be added to the ending inventory for department 1, and transferred to the beginning inventory for department 2. In this case, the number of units transferred in to department 2 will be greater than the beginning inventory for department 2.
Therefore, while the units transferred in to department 2 and the beginning inventory for department 2 are both important factors to consider when calculating the total units available for production in department 2, they are not necessarily equal.