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In a particular department, 9,200 units were started and all but 1,100 were completed at the end of the period. These 1,100 were 70%

In a particular department, 9,200 units were started and all but 1,100 were completed at the end of the period. These 1,100 were 70% complete for materials and 30% for conversion costs. Costs added were $55,400 for materials and $52,100 for conversion costs. What is the total number of equivalent units for direct materials?

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