In order to compute equivalent units of production using the FIFO method of process costing, work for the period must be broken down to units:

a. Completed from beginning inventory, started and completed during the month, and units in ending inventory.
b. Completed during the period and units in ending inventory.
c. Started during the period and units transferred out during the period.
d. Processed during the period and units completed during the period.


a

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