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In the Waterway Company, there are 15700 units in beginning Work in Process, 30200 units started into production, and 6700 units in ending Work in

In the Waterway Company, there are 15700 units in beginning Work in Process, 30200 units started into production, and 6700 units in ending Work in Process 50% completed. How many physical units are to be accounted for?

a)45900

b) 39200

c) 52600

d) 22950

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