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Post-Lecture Question 05 The Molding Department of the Concord Company has the following production data: beginning work in process 18300 units (60% complete), started in production 339000 units, completed and transferred out 317000 units, and ending working process 41000 units (40% complete). Assume materials are entered at the beginning of the process, the equivalent units under the FIFO method for materials are: 380000. 317000 298000 339000