Answer:
8,000 units need to be accounted for
Explanation:
The Weighted Average method Calculates the cost per unit by Adding the costs in Opening Work in Process and the Costs added in process department during the period. This cost is then divided by the the Sum of units in closing Work in Process and units of Completed goods.
The Units that needs to be Accounted for is the Sum of the units in Opening Work In Process and the units Transferred into the Assembly Department.