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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 1,900 ounces in beginning work in process inventory (70% complete). During the

Equivalent Units of Materials Cost

The Filling Department of Eve Cosmetics Company had 1,900 ounces in beginning work in process inventory (70% complete). During the period, 31,200 ounces were completed. The ending work in process inventory was 1,600 ounces (40% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process? units

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