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Higgins Labs, Inc. uses a process costing system. The following data are available for one department for October: The department started 45,000 units into production

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Higgins Labs, Inc. uses a process costing system. The following data are available for one department for October: The department started 45,000 units into production during the month and completed and transferred 50,000 units to the next department. Assuming the weighted-average method is used, the equivalent units for conversion for October would be

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