Final answer:
In process costing, the number of units to account for must always be equal to the number of units accounted for.
Step-by-step explanation:
In process costing, the number of units to account for must always be equal to the number of units accounted for.
This is because process costing is used to allocate costs to each unit produced, and it assumes that all units start and finish in the same period. Therefore, the number of units that start the process must be equal to the number of units that finish the process.
For example, if a company starts with 1,000 units at the beginning of a period and produces an additional 2,000 units, it must account for a total of 3,000 units at the end of the period.