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Calculate the Equivalent Units of Production for Pennsauken Company's Work In Process, based on the following facts as of December 31, 2021: Units Completed and

Calculate the Equivalent Units of Production for Pennsauken Company's Work In Process, based on the following facts as of December 31, 2021:

Units Completed and Transferred Out 100,000

Units in Ending Work in Process $40,000

Direct Materials 100% Complete

Conversion Costs 50% Complete

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