To determine the number of units that were started into production during the period, we can use the following logic:

• The number of units transferred out represents completed units.
• The number of units still in process at the end are units that are not yet completed.

Given the information:

• Units transferred out = 180,000 units
• Units still in process at the end = 30,000 units
• There is no beginning work in process (meaning there were no units partially completed at the start of the period).

The number of units started into production is simply the sum of the units transferred out (completed) and the units still in process at the end:

$\text{Units started into production} = \text{Units transferred out} + \text{Units still in process}$

Substituting the values:

$\text{Units started into production} = 180,000 + 30,000 = 210,000 \text{ units}$

Thus, 210,000 units were started into production during the period.

Would you like further clarification on this, or do you have any additional questions?

Here are 5 related questions to explore:

1. How does beginning inventory impact the calculation of units started?
2. What are the effects of ending work in process on production planning?
3. How do you calculate the equivalent units of production in this scenario?
4. How can we assess the cost of goods transferred out using this information?
5. What methods can be used to track the progress of work in process?

Tip: Always check whether there is a beginning work in process, as it can significantly change how units started and completed are calculated.