At any time, the best time to start unit testing is, although it is becoming more difficult as you go further into the project, as you will find that things have become tightly coupled without considering the possibility of testing.
The best place to start is what you want to develop, or into critical sections that are currently facing a lot of problems. If you find that you have free time, try reformatting your code and adding tests to it.
You must use a separate project as part of the solution for your unit tests, so you do not need to distribute it with your application.
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