if the beginning work in process is 4,000 units, ending work in process is 2,000 units, and the units accounted for equals 15,000 units, what must units started into production be

The units started into production will be:

13,000 units.

Explanation:

a) Data and Calculations:

Beginning work in process (units) = (4,000)

Units accounted for =                       15,000

Ending work in process (units) =       2,000

Units started into production =        13,000

b) The units started into production is equal to the units accounted for plus the ending work in process minus the beginning work in process.  This means that the units started into production is less than the units accounted for because of the differences in the units for the beginning and ending work in process.