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Calculate the Equivalent Units of Production for Balboa Company's Work In Process, based on the following facts as of December 31, 2020: Units Completed

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Calculate the Equivalent Units of Production for Balboa Company's Work In Process, based on the following facts as of December 31, 2020: Units Completed and Transferred Out 100,000 Units in Ending Work in Process $30,000 Direct Materials 100% Complete Conversion Costs 40% Complete

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