In a production cost report, units to be accounted for are calculated as: (a) Units started into

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In a production cost report, units to be accounted for are calculated as:

(a) Units started into production 1 Units in ending work in process.

(b) Units started into production 2 Units in beginning work in process.

(c) Units transferred out 1 Units in beginning work in process.

(d) Units started into production 1 Units in beginning work in process.

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