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A Department Adds All Raw Materials at the Very Beginning

question 22

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A department adds all raw materials at the very beginning of the process and incurs conversion costs evenly throughout the process. For the month of March, there were no units in the beginning work-in-process inventory; 5,000 units were started in March, and there were 1,500 units that were 60% complete in the ending work-in-process inventory at the end of March. What were the equivalent units of production for conversion costs for the month of March?

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