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Sury Company reported the following information for the month of April: Units Work in Process Beginning inventory, April 1 7,000 Added to production 42,000 Completed

Sury Company reported the following information for the month of April:



Units

Work in Process



Beginning inventory, April 1


7,000

Added to production


42,000

Completed and transferred out


?

Ending inventory, April 30


4,000


Ending inventory was 100% complete with respect to materials and 40% complete with respect to conversion costs.

What were the equivalent units of production for conversion?

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