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Department M had 2,100 units 55% completed in process at the beginning of June, 12,600 units completed during June, and 1,100 units 28% completed at

Department M had 2,100 units 55% completed in process at the beginning of June, 12,600 units completed during June, and 1,100 units 28% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories?

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