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Marlow Corporation uses the FIFO method in its process costing system.Department A's beginning work in process inventory consisted of 12,000 units,100% complete with respect to materials and 60% complete with respect to conversion costs.The total cost of this inventory was $76,400.A total of 25,000 units were transferred out during the month.The costs per equivalent unit were computed to be $3.40 for materials and $4.70 for conversion costs.The cost of the units completed and transferred out was closest to:
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