Final answer:
The shaping department worked on 50,000 masks during the month.
Step-by-step explanation:
Physical Flow Accounts are flows of materials or energy (measured in physical units) and are the subject of measurement in SEEA physical flow accounts. Three generic types of physical flows are distinguished: Natural Inputs, which refer to physical flows from the environment into the economy. Flow units are things that go through a system to be processed. Examples include customers, athletes, patients, and kittens. Typically, a company wants flow units to be high. Flow units will be low if a company's good or service isn't in demand or if the process is inefficient.
In order to calculate the number of physical units worked on by the shaping department during the month, we need to consider the information provided. The shaping department began work on 50,000 masks, and there were no masks in the beginning work process inventory. Therefore, the total number of physical units worked on by the shaping department during the month would be 50,000 masks.