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Chris Company uses the weighted-average method in its process costing system. The following data were taken from the company's accounting records: Beginning Work in Process

Chris Company uses the weighted-average method in its process costing system. The following data were taken from the company's accounting records:

Beginning Work in Process Inventory (100% complete as to materials; 30% complete as to conversion) 60,000 Units
Started in process during the period 180,000 Units
Ending work in process inventory (100% complete as to materials; 60% complete as to conversion) 40,000 Units

The equivalent units of production for conversion costs were:

a.

204,000 units

b.

224,000 units

c.

222,000 units

d.

216,000 units

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