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Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 7,600 ounces in beginning work in process inventory (90% complete). During

Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 7,600 ounces in beginning work in process inventory (90% complete). During the period, 47,200 ounces were completed. The ending work in process inventory was 2,400 ounces (80% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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