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Given the following data, compute equivalent units of production for materials. Materials are added at the beginning of the process. Beginning Work in Process8,000 units,

Given the following data, compute equivalent units of production for materials. Materials are added at the beginning of the process. Beginning Work in Process8,000 units, 40% complete Units Completed and Transferred Out90,000 units Ending Work in Process5,000 units, 20% complete.

A) 98,200 B) 91,000 C) 90,000 D) 95,000

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