To find the number of units started into production during the period, you can use the following formula:

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

Given:

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

Substituting the values into the formula:

$\text{Units started} = 22,955 + 3,557 - 0$

$\text{Units started} = 26,512$

Therefore, the number of units started into production during the period is 26,512 units.

Would you like further details or have any questions?

Here are some related questions for further exploration:

1. How do you calculate equivalent units in process costing?
2. What impact does beginning work in process inventory have on production calculations?
3. How do changes in ending work in process inventory affect production costs?
4. What are the differences between job costing and process costing?
5. How do you calculate cost per unit in process costing?

Tip: Always keep track of inventory at each stage of production to accurately assess production levels and costs.