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Ending inventory in the assembly department consists of 900 units which are 30% complete with respect to conversion costs. The beginning inventory consisted of 1,000

Ending inventory in the assembly department consists of 900 units which are 30% complete with respect to conversion costs. The beginning inventory consisted of 1,000 units. During the month, 8,000 units were started. How many equivalent units will be used in the cost per equivalent unit calculation for conversion costs?

A. 7730

B. 8100

C. 7800

D. 8370

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