Choose "true" or "false" as applicable for each of the following items as they pertain to reconciling costs and units each period. In calculating units TO BE accounted for, we need to know the number of units completed and transferred out of the department during the period. In calculating units TO BE accounted for, we need to know the number of units in beginning work in process inventory. In calculating units TO BE accounted for, we need to know the number of units transferred in from prior departments during the period. In calculating units ACCOUNTED FOR, we need to know the number of units completed and transferred out of the department during the period, In calculating units ACCOUNTED FOR, we need to know the number of units in ending work in process inventory. The number of units transferred in must equal the number of units transferred out