What's the relationship between "Beginning WIP Inventory", "Started production" and "Units Transferred into production" in...

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Accounting

What's the relationship between "Beginning WIP Inventory", "Started production" and "Units Transferred into production" in the Weighted Average Method? I am extremely confused about the calculation for these. The textbook told me that we don't use Beginning Units, but there are still many people using it in the calculation process. I can't understand why!

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