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Department M had 2,200 units 51% completed in process at the beginning of June, 14,000 units completed during June, and 1,000 units 29% completed at

Department M had 2,200 units 51% completed in process at the beginning of June, 14,000 units completed during June, and 1,000 units 29% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is

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