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A production department started a month with no WIP beginning inventory. It also started 60,000 units in production during the month, and completed and transferred

A production department started a month with no WIP beginning inventory. It also started 60,000 units in production during the month, and completed and transferred out 56,800 units. Its remaining units in process at the end of the month were 100% complete for materials and 60% complete for conversion. Using the average cost method, compute the equivalent units of production

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