Under the first-in, first-out method, in addition to the cost of units started and completed during the period, the cost of the units transferred out of the department includes: 
Definitions:
ABA Design
An experimental design consisting of a baseline period (A), an intervention period (B), followed by a return to the baseline condition (A).
ABAB Reversal Design
A research design involving repeated measures and alternations between a baseline period (A) and an intervention period (B), used to assess the effect of the intervention.
Chance Fluctuations
Variations in data or observations that are caused by random occurrences rather than specific causes or interventions.
Ethical Viewpoint
A perspective or stance on what is morally right or wrong, guiding the conduct and decisions in a particular domain such as business, medicine, or research.
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