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A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.
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Health care providers that contract with employers, insurance companies, labor unions, or government units to provide health care for their workers or others who are insured.
Physical Training
A regimen or program of physical activities designed to improve fitness, strength, or endurance.
Patient Protection and Affordable Care Act (PPACA)
A federal statute signed into law in 2010 aimed at reducing healthcare costs and increasing health insurance coverage to Americans.
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