The Assembly department at Sydney, Inc., began April with 9,000 units in work-in- process inventory, all of which were completed and transferred out during April. An additional 8,000 units were started during the month, 6,000 of which were completed and transferred out during April. A total of 2,000 units remained in work- in-process inventory at the end of April. What is the total number of units to be accounted for? 14,000 8,000 17,000 14,000 9,000 Identify each of the following costs for Hwang Company, a producer of ski boats, as variable (V), fixed (F), or mixed (M): Rent of production facility [Choose ] > Indirect materials required for production [Choose ] > Salt used in a restaurant [Choose ]