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Beginning WIP Inventory Is 15,500 Units,75% Complete for Materials

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Beginning WIP Inventory is 15,500 units,75% complete for materials.During the month 90,000 units were started;87,000 were finished;and ending WIP was 18,500 units that were 50% complete for materials.How many equivalent units should be used to allocate costs for materials (assume as usual,that the weighted average method is used,not FIFO) ?


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