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ABC Company has two departments, Cutting and Assembly. The Assembly Department received 34,000 units from the Cutting Department. During the period, the Assembly Department completed

ABC Company has two departments, Cutting and Assembly. The Assembly Department received 34,000 units from the Cutting Department. During the period, the Assembly Department completed 30,200 units, including 3,000 units of work in process at the beginning of the period. The ending work in process inventory was 6,800 units. How many units were started and completed during the period?

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