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+In the month of May, a department had no units in beginning work in process. During May, 80,000 units were started into production. department. At
+In the month of May, a department had no units in beginning work in process. During May, 80,000 units were started into production. department. At the end of May there were 8,000 units in ending work in process that were 65% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for May is
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