14. The complete units that could have been produc 14. The complete units that coukd bave been produced given expended for the period under consideration are the units in ending work in process. b. units in beginning work in process C. total units of output d. equivalent units of output 1S. "Total costs to account for" does NOT include which of the following costs a. direct materials requisitioned for the department b prior department costs transferred in e ending work-in-process balance d. beginning work-in-process balance