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La siguiente informacin es proporcionada por Dart Manufacturing: Inventario WIP, 1 de enero 0 unidades Unidades iniciadas 5,000 Unidades completadas y transferidas 2,000 Inventario WIP,

La siguiente informacin es proporcionada por Dart Manufacturing:

Inventario WIP, 1 de enero

0 unidades

Unidades iniciadas

5,000

Unidades completadas y transferidas

2,000

Inventario WIP, 31 de diciembre

3,000

Materiales directos

$12,500

Labor directa

$16,300

Gastos generales de fabricacin

$8,700

Las unidades en el inventario WIP final estaban 100 % completas para materiales y 60 % completas para costos de conversin.

Calcular el nmero total de "Unidades Equivalentes" con respecto a los Materiales Directos y Costos de Conversin

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