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At the beginning of the period there were 5000 units in process, 40% complete as to conversion. During the period 28000 units were started. At

At the beginning of the period there were 5000 units in process, 40% complete as to conversion. During the period 28000 units were started. At the end of the period, 8000 units in process, 30% complete as to conversion. All direct materials are added at the beginning of the process.

Assuming weighted average method, how many equivalent units are there as to direct materials (DM) and conversion (C)?

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