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A firm uses the weighted average method for process costing. It has 563 units in beginning WIP inventory at 31% complete with respect to conversion

A firm uses the weighted average method for process costing. It has 563 units in beginning WIP inventory at 31% complete with respect to conversion costs. It starts 25,827 units during the period and has 614 units in ending inventory (these units are 46% complete with respect to conversion costs). All direct materials are added at the beginning of the process.

What are total equivalent units with respect to direct materials?

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