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Assume that 8,200 units were in beginning WIP inventory, 34,500 were started, 30,000 were completed, and 12,700 were in ending WIP inventory. Direct materials are added at the beginning of the process. What are the total equivalent units for direct materials?
Employee Wages
Compensation paid to employees for their labor or services, calculated on an hourly, daily, or piecework basis.
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