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A toy manufacturer has two departments: Assembly and Finishing. The following information is available for the departments: Assembly Finishing Units in beginning Work in Process

A toy manufacturer has two departments: Assembly and Finishing. The following information is available for the departments:

Assembly Finishing

Units in beginning Work in Process 10,000 14,000

Units in ending Work in Process 20,000 16,000

During the year, the Finishing Department completed and transferred 30,000 units to finished goods. How many units were started into production in the Assembly Department?

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