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In the current period, Forward Co . started production of 2 1 , 0 0 0 units and completed 8 , 4 0 0 units,

In the current period, Forward Co. started production of 21,000 units and completed 8,400 units, leaving 12,600 units in process that are 42% complete. Assuming no beginning work in process, how many equivalent units of production did Forward Co. produce for the period?
8,000
13,500
13,692
12,000
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