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Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 3,100 ounces in beginning work in process inventory (10% complete). During the

Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 3,100 ounces in beginning work in process inventory (10% complete). During the period, 45,000 ounces were completed.

The ending work in process inventory was 3,200 ounces (90% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit.

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