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Marigold Company had the following department data on physical units: Work in process, beginning 2800 Completed and transferred out 18600 Work in process, ending 2100

Marigold Company had the following department data on physical units:

Work in process, beginning 2800
Completed and transferred out 18600
Work in process, ending 2100

All materials are added at the beginning of the process. What is the total number of equivalent units of production for materials if the FIFO method is used?

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