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Barrel Inc. completed 23,000 units during the quarter and has 2,700 units still in process. The units are 100% complete with regard to materials and

Barrel Inc. completed 23,000 units during the quarter and has 2,700 units still in process. The units are 100% complete with regard to materials and 65% complete with regard to conversion costs. What are the equivalent units for materials and conversion?

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