The number of the units were started into production in a period will be 25,375.
What is inventory?
A industry's fully prepared kinds of goods, as well as the primary materials needed to make them, are considered to as inventory.
If there were zero units of beginning work in process inventory, 4,714 units of ending work in process inventory, and 20,661 completed and transferred out units.
Completed and transferred out = 20,661
Ending Inventory = 4,714
Units accounted for = 25,375
Beginning Inventory = 0
Units started into production = [Units accounted for – Beginning work in progress Inventory] = 25,375
Units accounted for = 25,375
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