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6 Completed and transferred out 7 1 From beginning work in process 20,000 20,000 20,000 8 1 Started and completed 76.000 76.000 76.000 9 2

6 Completed and transferred out 7 1 From beginning work in process 20,000 20,000 20,000 8 1 Started and completed 76.000 76.000 76.000 9 2 Total completed and transferred out 96,000 96,000 96,000

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