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ABC Company has a beginning Work-in-Process Inventory of 26,000 units (40% complete). During the period, 120,000 units were started and the ending Work-in-Process Inventory consisted

ABC Company has a beginning Work-in-Process Inventory of 26,000 units (40% complete). During the period, 120,000 units were started and the ending Work-in-Process Inventory consisted of 21,000 units (80% complete). What are the equivalent units for conversion costs using weighted-average process costing?

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