The total costs accounted for in a production cost report equal the

A) cost of units completed and transferred out only.
B) cost of units started into production.
C) cost of units completed and transferred out plus the cost of ending work in process.
D) cost of beginning work in process plus the cost of units completed and transferred out.

The total costs accounted for in a production cost report includes the cost of units completed and transferred out, as well as the cost of ending work-in-process inventory. This is because the total costs incurred in the production process must be accounted for, regardless of whether the units have been completed or are still in progress. Therefore, option C is the correct option, as it includes both the cost of completed units and the cost of ending work-in-process inventory.