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During a period,43,200 units were completed and 3,800 units were in ending WIP Inventory. Ending WIP was 75% complete for direct materials and 30% complete

During a period,43,200 units were completed and 3,800 units were in ending WIP Inventory. Ending WIP was 75% complete for direct materials and 30% complete for conversion costs. What are the equivalent units for conversion costs?

A. 44,340

B.14,100

C. 46,050

D. 47,000

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