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Equivalent units of production for materials total 40000. There were 32800 units completed and transferred out. Equivalent units for conversion costs equal 37000. How much

Equivalent units of production for materials total 40000. There were 32800 units completed and transferred out. Equivalent units for conversion costs equal 37000. How much are the physical units for conversion costs in ending work in process if it is 50% complete? 7200. 37000. 32800. 40000

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