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4. Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 1,800 ounces in beginning work in process inventory (60% complete). During

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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 1,800 ounces in beginning work in process inventory (60% complete). During the period, 30,300 ounces were completed. The ending work in process inventory was 1,500 ounces (50% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units

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