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A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 20,006 units were started into production in January; and there were 4,351 units that were 53% complete in the ending work in process inventory at the end of January.

What were the equivalent units of production for conversion costs for the month of January?

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