D . All of these .
Question 7 of 20
5.0 Points
In a process cost system , units to be accounted for in a department are equal to the
A . Number of units started or transferred into the department .
B . Number of units transferred out of the department .
C . Units in the beginning inventory plus the units started or transferred into the department .
D . Ending inventory plus the units started or transferred into the department .
Question 8 of 20
5.0 Points
In computing equivalent units , ___________ is not part of the equivalent units of production formula .
A . Units transferred out
B . Beginning work in process
C . Ending work in process