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In a department, 29,000 units are completed and transferred out and 12,400 remain in ending WIP at 85% complete. If an equivalent unit costs $9.00

In a department, 29,000 units are completed and transferred out and 12,400 remain in ending WIP at 85% complete. If an equivalent unit costs $9.00 for direct materials, what is the value of materials transferred out?

A. 261,000

B. 149,400

C.111,600

D.94,860

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