In a Production Cost Report, the Number of "Total Units

Multiple Choice

In a production cost report, the number of "total units to account for" consists of:

A) units in process at the beginning of the period and units started or added during the period.
B) units in process at the end of the period and units started or added during the period.
C) units in process at the beginning of the period and units remaining at the end of the period.
D) units of completed and transferred out products and total units produced.