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A sport equipment manufacturer gives us its data for the year: table [ [ WIP Inventory, January 1 , 0 units ] , [

A sport equipment manufacturer gives us its data for the year:

\

table

[[

WIP Inventory, January

1, 0

units

], [

Units started,

9, 300

units

], [

Units completed and transferred out,

6, 000

units

], [

WIP Inventory, December

31, 3, 300

units

], [

Direct materials,$

15, 678

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