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In March, Kelly Company had the following unit production costs: materials $12 and conversion costs $9. On March 1, it had no work in process.

In March, Kelly Company had the following unit production costs: materials $12 and conversion costs $9. On March 1, it had no work in process. During March, Kelly transferred out 22,500 units. As of March 31, 3,800 units that were 46% complete as to conversion costs and 100% complete as to materials were in ending work in process.

Compute the total units to be accounted for.

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