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