STEP 1: Determine the units to be accounted for and the units you have accounted for (helps us keep it all straight). Units TO be Accounted For Beginning Work in Progress 70 Started in Production (transferred in) during month 550 Units TO be Accounted For 620 Units Accounted For Beginning Work in Process Inventory (how many units) 70 Units Started and Completed During the Month (this is the tricky part*) Ending Work in Process Inventory Units Accounted For 620