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In the Swifty Company, there are 15600 units in beginning Work in Process, 29700 units started into production, and 7300 units in ending Work in

In the Swifty Company, there are 15600 units in beginning Work in Process, 29700 units started into production, and 7300 units in ending Work in Process 60% completed. How many physical units are to be accounted for?

45300

38000

52600

27180

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