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Drawing Department Winding Department Work in process, November 1 5,400 units, 30% completed 3,000 units, 90% completed Completed and transferred to next processing department during

Drawing Department Winding Department

Work in process, November 1 5,400 units, 30% completed 3,000 units, 90% completed

Completed and transferred to next processing department during November 74,000 units 72,900 units

Work in process, November 30 4,100 units, 80% completed 4,100 units, 30% completed

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