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In EASY company on November 1, 10,000 units of product that were 30% complete were in process. During the month, 104,000 units were placed into

In EASY company on November 1, 10,000 units of product that were 30% complete were in process. During the month, 104,000 units were placed into production and 106,000 units were transferred out to the next department. The ending work in process inventory is 70% complete.

What is the equivalent units of production using

a. FIFO

b. Average

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