Question: What do Input units include? Multiple Choice The current costs incurred and the prior period costs of the units in Work-in Process beginning inventory. Units that are complete and transferred out from a production department and units in the ending Work-in-Process Inventory. All units that enter a production department during an accounting period only. Beginning Work-in-Process Inventory and all units that enter a production department during an accounting period. Beginning Work-in-Process Inventory only.