To find out how many units were started into production during the period, we use the following formula:

$\text{Units started into production} = \text{Units completed and transferred out} + \text{Ending work in process inventory} - \text{Beginning work in process inventory}$

Given:

• Beginning work in process inventory = 0 units
• Ending work in process inventory = 3,557 units
• Units completed and transferred out = 22,955 units

Now, plugging the values into the formula:

$\text{Units started into production} = 22,955 + 3,557 - 0 = 26,512 \text{ units}$

Therefore, 26,512 units were started into production during the period.

Would you like more details on this calculation or have any questions?

Here are 5 related questions you might find useful:

1. How do beginning and ending inventories affect production planning?
2. What is the difference between units started into production and units completed?
3. How does the work-in-process inventory affect overall production efficiency?
4. How can you calculate units started if some units were already in progress from a previous period?
5. What role does the work-in-process inventory play in cost accounting?

Tip: Always check both beginning and ending inventories to get a clearer picture of production flow and efficiency.