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For the month of April, The Dandy Daffodil Company has the following production data: Beginning work in process, 2,321 units Units transferred out, 41,298 Units

For the month of April, The Dandy Daffodil Company has the following production data: Beginning work in process, 2,321 units Units transferred out, 41,298 Units in ending work in process, 15,392, which are 80% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for materials. Round your answer to the nearest whole unit

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