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Using the weighted average process costing method, which of the following are included in the calculation of units accounted for on the departmental production cost

Using the weighted average process costing method, which of the following are included in the calculation of "units accounted for" on the departmental production cost report?

A. Units in beginning WIP Inventory plus units started.

B. Units started plus units in ending WIP Inventory.

C. Units completed and transferred out plus units in ending WIP Inventory.

D. Units in beginning WIP Inventory plus units in ending WIP Inventory.

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