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During September,the Filtering Department of Davis,Inc.had a beginning Work-in-Process Inventory of 700 units with costs of $135,000.During the month,it started and completed 700 units.It had 240 units in the ending Work-in-Process Inventory.What is the number of equivalent units of production for transferred in units in the Filtering Department in September under the first-in,first-out (FIFO) method?
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