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ProductionDepartment Flow Of Units Physical Units Direct material Units to be accounted for Beginning work in process inventory 15,000 Started in August 100,000 Total u

ProductionDepartment Flow Of Units Physical Units Direct material Units to be accounted for Beginning work in process inventory 15,000 Started in August 100,000 Total u nits to be accounted for 115,000 Units accounnted for: Units transferred out (b) 95,000 95,000 Ending work in progress inventory c (100% material and 80% conversion) 20,000 20,000`

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