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Compute the number of equivalent units with respect to direct materials using the weighted-average method. Units Direct Materials Percent Complete Conversion Percent Complete Beginning work

Compute the number of equivalent units with respect to direct materials using the weighted-average method.

Units Direct Materials Percent Complete Conversion Percent Complete
Beginning work in process inventory 31,000 100% 55%
Units started and completed 130,000
Units completed and transferred out 161,000
Ending work in process inventory 27,000 100% 70%

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