Ans. Units started into production = $23,100
Calculations:
Particulars. Amount
Units in ending inventory . $1,000
Add: Units completed and transferred out. $22,100
Less: Beginning work in process inventory. -$0
Units started into production . $23,100
*As the beginning inventory units are nil so the units started into production will be equal to the sum of ending work in process inventory and units completed and transferred out.
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