Hay Company had 3,000 units in its beginning inventory, 2,000 units in its ending inventory, and completed and transferred out 14,000 during the month. What are the total units to account for? . 13,000 B. 16,000 C. 17,000 D. 19,000 Which of the following is included in the costs transferred out of the second process of a three- step production process? A. Costs incurred in the current process B. Costs incurred in the previous process Costs of the previous process combined with costs of the current process Costs of the current process combined with costs of the next process D