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Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 2,300 ounces in beginning work in process inventory (80% complete). During the

Equivalent Units of Materials Cost

The Filling Department of Ivy Cosmetics Company had 2,300 ounces in beginning work in process inventory (80% complete). During the period, 38,700 ounces were completed. The ending work in process inventory was 1,900 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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