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Bonita and Miller Manufacturing is trying to determine the equivalent units for conversion costs with 11400 units of ending work in process at 70% completion

Bonita and Miller Manufacturing is trying to determine the equivalent units for conversion costs with 11400 units of ending work in process at 70% completion and 31500 physical units. There are no beginning units in the department. Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period?

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