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The total units to be accounted for is computed by adding beginning units in process to units transferred out. beginning units in process to units started into production. ending units in process to units started into production. ending units in process to total units accounted for.

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Answer:

The Correct Answer is = Option 2:

Total units to be accounted for = “Beginning units in Process + Units started into production”

Explanation:

This is a multiple choice question and we are asked to choose the correct option out of it.

So,

The Correct Answer is = Option 2:

Total units to be accounted for = “Beginning units in Process + Units started into production”

Example:

Beginning units = 50000

Units Started = 90000

Total units to be accounted for  = 140000

Units Completed = 44000

Ending Units = 96000

Total units to be accounted for  = 140000

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