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12. If beginning Work in Process inventory in the Assembly Department consists of 2,400 units, ending inventory is 1,400 units, and 17,000 units were started

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12. If beginning Work in Process inventory in the Assembly Department consists of 2,400 units, ending inventory is 1,400 units, and 17,000 units were started during the period, how many units were completed and transferred out of the Assembly Department? A. 20,600 units B. 18,000 units C. 19,400 units D. 17,800 units

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