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If the cost per equivalent unit is $1.50 how many physical units are there if the total cost is $31,500 and the physical units are

If the cost per equivalent unit is $1.50 how many physical units are there if the total cost is $31,500 and the physical units are 70% complete?

a. 20,000

b. 30,000

c. 40,000

d. None of the above

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