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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,500 ounces in beginning work in process inventory (40% complete). During the

Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,500 ounces in beginning work in process inventory (40% complete). During the period, 75,200 ounces were completed. The ending work in process inventory was 3,800 ounces (40% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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