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Data table 1 A B 2 3 Units accounted for: 4 Completed and transferred out 5 Plus: Ending work in process, July 31 16

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Data table 1 A B 2 3 Units accounted for: 4 Completed and transferred out 5 Plus: Ending work in process, July 31 16 Total physical units accounted for 7 Total equivalent units Flow of Physical Units C Equivalent Units Direct Materials Conversion Costs 117,000 9,100 126,100 - X

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