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The Assembly Department of Binary,Inc

question 91

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The Assembly Department of Binary,Inc.,a manufacturer of computers,had a beginning inventory of 5,000 units.During November,it assembled 2000 units and transferred them to the Packaging Department.It incurred $250,000 in direct materials and $75,000 in conversion costs.The ending inventory in November was 6000 units,which were 100% and 60% complete with respect to materials and conversion costs,respectively.Calculate the total equivalent units of production for conversion costs for November.The weighted-average method is used.


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