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Brody Corporation uses a process costing system. Beginning inventory for January consisted of 1,100 units that were 47% completed. During January, 10,000 units were started.

Brody Corporation uses a process costing system. Beginning inventory for January consisted of 1,100 units that were 47% completed. During January, 10,000 units were started. On January 31, the inventory consisted of 530 units that were 78% completed. A reconciliation would determine the number of physical units completed during the period. How many were there?

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