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Alpha Company manufactures leather bags. For the month of April, the total bags to account for are 32,000 and there are 12,000 bags in ending

Alpha Company manufactures leather bags. For the month of April, the total bags to account for are 32,000 and there are 12,000 bags in ending work-in-process (EWIP), 35% complete. There were 22,000 bags started in April. Determine the bags that were in the beginning work-in-process (BWIP) for April.

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