A department with no opening work in progress introduces 1000 units into the process; 600 are completed,

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A department with no opening work in progress introduces 1000 units into the process; 600 are completed, 300 are half-completed and 100 units are lost (all normal). Losses are detected upon completion. Material costs are £5000 (all introduced at the start of the process) and conversion costs are £3400.

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