Physical units are the actual units to be accounted for during a period, irrespective of any work performed. To keep track of these units, it is necessary to add the units started (or transferred) into production during the period to the units in process at the beginning of the period. This amount is referred to as the total units to be accounted for. In the Mixing Department, how many units must be accounted for? Mixing Department Physical Units Units to be accounted for 100,000 Work in process, June 1 Started (transferred) into production 800,000 Total units 900,000 Units accounted for Completed and transferred out 700,000 Work in process, June 30 200,000 Total units