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Manufacturing Company presents the following production data for the month of May 2013: Opening Inventory 3/8 completed Started in process Transferred Closing Inventory: completed completed

Manufacturing Company presents the following production data for the month of May 2013: Opening Inventory 3/8 completed Started in process Transferred Closing Inventory: completed completed 4,000 units 13,000 units 9,000 units 4,000 units 4,000 units Using the average method, what is the equivalent unit of production for the month of May 2013

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