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Equivalent units of production for materials total 40000. There were 32900 units completed and transferred out. Equivalent units for conversion costs equal 36500. How much

Equivalent units of production for materials total 40000. There were 32900 units completed and transferred out. Equivalent units for conversion costs equal 36500. How much are the physical units for conversion costs in ending work in process if it is 50% complete?

36500.

32900.

7100.

40000.

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