Final answer:
The total units to account for is calculated by adding the beginning inventory to the number of units completed and transferred out and then subtracting the ending inventory. However, the calculated answer of 15,000 units isn't among the provided options, indicating a potential error in the question or choices.
Step-by-step explanation:
The student has asked how many total units to account for considering the Hay company's beginning and ending inventory, as well as the amount completed and transferred out during the month. To find the total units to account for, we add the beginning inventory to the units completed and transferred out, and then subtract any units in the ending inventory. Using the figures provided:
- Beginning inventory: 3,000 units
- Units completed and transferred out: 14,000 units
- Ending inventory: 2,000 units
The calculation would be:
3,000 (beginning inventory) + 14,000 (transferred out) - 2,000 (ending inventory) = 15,000 units
Therefore, the total number of units to account for is 15,000 units. However, this option is not listed, so there may be an error in the questions or choices provided. It’s important to always recheck the figures and calculations for accuracy before finalizing the answer.