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Beginning WIP Inventory Is 16,500 Units, 75% Complete for Materials

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Beginning WIP Inventory is 16,500 units, 75% complete for materials. During the month 94,000 units were started; 81,000 were finished; and ending WIP was 29,500 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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