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Activity in Saggers Corporation's Assembly Department for the month of March follows: Units Percent Complete Materials Conversion Work-in-process inventory, March 1 6,000 60% 45% Started

Activity in Saggers Corporation's Assembly Department for the month of March follows: Units Percent Complete Materials Conversion Work-in-process inventory, March 1 6,000 60% 45% Started into production during March 65,000 Work-in-process inventory, March 31 4,000 35% 20% The equivalent units for materials for March, using the weighted-average method, are:

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