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Beginning inventory for the month contained 2,000 units that were 70% complete with respect to materials. During the month, 58,000 units were completed and transferred

Beginning inventory for the month contained 2,000 units that were 70% complete with respect to materials. During the month, 58,000 units were completed and transferred out. Ending inventory contained 8,000 units, 30% complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

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