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Corsi Company had the following department data: Physical Units Work in progress, starting -0- Completed and transferred 70,000 Work in progress, finishing 7,000 Materials are

Corsi Company had the following department data:

Physical Units

Work in progress, starting -0-

Completed and transferred 70,000

Work in progress, finishing 7,000

Materials are added at the beginning of the process. 

What is the total number of equivalent units of materials during the period?

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