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A department had 12,500 units that were 20% complete in beginning Goods in Process Inventory.During the current period 60,000 units were transferred in.Ending Goods in Process Inventory was 15,000 units that were 70% complete.Assume this company uses the FIFO method of process costing and direct material is added uniformly throughout the process.What are the equivalent units produced with respect to direct material?
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