The Total Number of Units to Be Accounted for in the Second

Multiple Choice

The total number of units to be accounted for in the second department of a process is:

A) the number of units in process at the beginning of the period plus the units received from another department during the period.
B) the number of units in process at the beginning of the period plus the units transferred out to another department during the period.
C) the number of units in process at the end of the period plus the units completed and on hand.
D) the number of units in process at the end of the period plus the units received from another department during the period.