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During August the Sweetwater Company completed 93,530 cans of paint. At the beginning of August, the company had 859 units that were 75 percent complete

During August the Sweetwater Company completed 93,530 cans of paint. At the beginning of August, the company had 859 units that were 75 percent complete with respect to material and 45 percent complete with respect to conversion costs. During the month, the company started production of 98,270 units.

How many units were in Work in Process at the end of August?

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