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Cullumber Co. started 3,180 units during the period. Its beginning inventory is 530 units one-fourth complete as to conversion costs and 100% complete as to

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Cullumber Co. started 3,180 units during the period. Its beginning inventory is 530 units one-fourth complete as to conversion costs and 100% complete as to materials costs. Its ending inventory is 318 units one-fifth complete as to conversion costs and 100% complete as to materials costs. How many units were completed and transferred out this period? Units completed and transferred out units

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