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Beginning inventory consisted of 10,000 units (80 percent complete with respect to conversion costs) and ending inventory consisted of 20,000 units (40 percent complete with

Beginning inventory consisted of 10,000 units (80 percent complete with respect to conversion costs) and ending inventory consisted of 20,000 units (40 percent complete with respect to conversion costs). 60,000 units were started during the period.

Direct materials are added when units are 75% complete with respect to conversion costs.

What is total equivalent units with respect to direct materials, using the FIFO method?

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