In a process costing system, the number of units started and completed for a period is equal to: Multiple Choice Units transferred out less units in beginning work in process. Units transferred out less units in ending work in process. Units transferred out plus units in ending work in process. Units transferred out plus units of beginning work in process.

Units transferred out less units in beginning work in process.

Explanation:

A process costing system is generally used when similar or identical products are mass produced.

To determine the total number of units transferred out = beginning work in process + units started and transferred out - ending work in process

To determine the amount of units started and completed = total units transferred out - beginning work in process

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