MAD produces biscuits and uses process costing systems.MAD wants to know the correct procedure of showing the physical flow of production units during a given month, under the weighted average method?

a.

Physical units in beginning work in process + units started units completed and transferred out = units in ending work in process.

b.

Units in beginning work in process + units completed and transferred out + units started = units in ending work in process.

c.

Units in ending work in process + units in beginning work in process = units started + units completed and transferred out.

d.

Units started + units completed and transferred out + units in ending work in process = units in beginning work in process.

e.

Units in beginning work in process units started + units completed and transferred out = units in ending work in process.