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During a period, 38,200 units were completed and 4,200 units were in ending WIP Inventory. Ending WIP was 75% complete for direct materials and 50%

During a period, 38,200 units were completed and 4,200 units were in ending WIP Inventory. Ending WIP was 75% complete for direct materials and 50% complete for conversion costs. What are the equivalent units for conversion costs?

A.

40,300

B.

41,350

C.

42,400

D.

21,200

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