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Kels Company has the following production data for April: Beginning Work in Process, 4,000 units Units transferred out, 85,000 Units in ending Work in Process,

Kels Company has the following production data for April:

Beginning Work in Process, 4,000 units

Units transferred out, 85,000

Units in ending Work in Process, 12,000, which are 90% complete for conversion costs Materials are added only at the beginning of the process. Required: Calculate equivalent units of production for conversion costs using the weighted-average method.

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