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A department had 9,000 liters in beginning work in process inventory (40% complete). During the period, 56,000 liters were completed. The ending work in process

A department had 9,000 liters in beginning work in process inventory (40% complete). During the period, 56,000 liters were completed. The ending work in process inventory was 3,000 liters (70% complete). What are the total equivalent units for conversion costs?

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