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In the calculation of the cost per equivalent unit, the denominator
Question 11 Answer
a.
is the total work done during the period plus the equivalent units in ending inventory.
b.
includes both the number of units completed and the number of equivalent units in ending Work in Process.
c.
equals the work done during the period less the work remaining to finish ending inventory.
d.
is the work done for the current and preceding departments.

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