A unit of work in process inventory The amou nt of cost necessary to start a unit of production into work in process. d. The cost necessary to complete one unit of production d. A unit of work in process inventory g inventory at the beginning of the 8. The production report for Phillips Industries, which had no beginnin month, included the following information for September Completion Number of Units 81,000 Units started in production Units transferred to finished goods 72,000 If the equivalent units for September's production were 77,400, how many units were in process at the of the month, and how complete were they? a. 9,000; 30% b. 9,000: 60% c. 3,000; 90% d. 6.000:90% 9. If th beginning work in process inventory and the ending work in process inventory is 90 percent ere is no complete, the number of equivalent units would e: a. The same as the units placed in process b. The same as the units completed c. Less than the units placed in process. Less than the units completed. 0. Which of the following is not a duty of the cost accountant in a process cost system? a. Estimating the stage of completion of in-process units at the end of the month. b. Collecting the periodic production costs c. Preparing the journal entries to record the factory operations. d. Computing the amount of equivalent units. . The cost of production summary for Maha Industries follows: Maha Industries Cost of Production Summary For the Month Ended May 31, 20