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Concord Industries had the following department information about physical units and percentage of completion: Physical Units Work in process, June 1 (80%) 7500 Completed and

Concord Industries had the following department information about physical units and percentage of completion:

Physical Units
Work in process, June 1 (80%) 7500
Completed and transferred out 21300
Work in process, June 30 (50%) 12700

If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?

A. 34000.

B. 27650.

C. 35150.

D. 16100.

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