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1.Hanker Company had the following department data on physical units: Work in Process, beginning1,000 Completed and transferred out4,000 Work in Process, ending800 Materials are added

1.Hanker Company had the following department data on physical units:

Work in Process, beginning1,000

Completed and transferred out4,000

Work in Process, ending800

Materials are added at the beginning of the process. If the FIFO method is used, what is the total number of equivalent units for materials?

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