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Equivalent Units of Conversion Costs The Filling Department of Ivy Cosmetics Company had 4 , 0 0 0 ounces in beginning work in process inventory

Equivalent Units of Conversion Costs
The Filling Department of Ivy Cosmetics Company had 4,000 ounces in beginning work in process inventory (20% complete). During the period, 67,400 ounces were completed. The ending work in process inventory was 4,700 ounces (90% complete).
What are the total equivalent units for conversion costs?
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