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Coronado Company has 5900 units in beginning work in process, 30% complete as to conversion costs, 74600 units transferred out to finished goods, and 1900

Coronado Company has 5900 units in beginning work in process, 30% complete as to conversion costs, 74600 units transferred out to finished goods, and 1900 units in ending work in process 20% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. How much are equivalent units of production for conversion costs if the FIFO method is used?

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