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If 120,000 units are started into production and 40,000 units are in process at the end of the period, how many units were completed and

If 120,000 units are started into production and 40,000 units are in process at the end of the period, how many units were completed and transferred out?

Please explain your answers A) 40,000. B) 160,000. C) 120,000. D) 80,000.

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