Question: Figure 1 Units Work in process, May 1 (10% complete) 2 000 Started in May 17 000 Work in process, May 31 (20% complete) 3

Figure 1 Units Work in process, May 1 (10% complete) 2 000 Started in May 17 000 Work in process, May 31 (20% complete) 3 000 Materials and conversion are incurred uniformly throughout the process. Refer to Figure 1. The total units of production to be accounted for would be a. 14 000 b. 17 800 c. 16 600 d. 16 400

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