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Kamin Company's Mixing Department Had a Beginning Inventory of 4,000

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Kamin Company's Mixing Department had a beginning inventory of 4,000 units, which had accumulated conversion costs of $55,000. During the period, the Mixing Department accumulated conversion costs of $92,000 and started 8,000 new units. Ending inventory was 2,500 units which were 40% complete with respect to conversion costs. Kamin uses the average cost method to cost inventories.​Calculate the cost per equivalent unit for conversion costs in the Mixing Department.

Understand the distinctions between primary and secondary emotions.
Comprehend various theories of emotion (Cannon-Bard, James-Lange, two-factor).
Recognize the role of physiological responses in emotional experiences.
Identify the impact of cognitive interpretations on emotions.

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