Question

Which statement is true?

a. Total units accounted for = beginning work in process – units transferred out
b. Beginning work in process + ending work in process = total units accounted for
c. Total units accounted for = units in ending work in process + units transferred out
d. Ending work in process – equivalent units = Total units accounted for

Answer 1

c. Total units accounted for = units in ending work in process + units transferred out

Step-by-step explanation:

Total units accounted -

It refers to the total units completed during any work process , is referred to as the total units accounted .

i.e. ,

The total units accounted is the sum of the units transferred out plus the units in the end of the process .

Hence ,

Total units accounted for = units in ending work in process + units transferred out , is the correct equation .