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Activities in the Sargent Corporation's Assembly Department for the month of March follow Percent Complete Units Materials Conversion Work-in-process inventory, March 1 Started into production

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Activities in the Sargent Corporation's Assembly Department for the month of March follow Percent Complete Units Materials Conversion Work-in-process inventory, March 1 Started into production during March Work-in-process inventory, March 31 7,e00 66,000 7e% 35% 5,000 45% 30% Using the FIFO method, the equivalent units for conversion for March would be

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