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Material is added at the beginning of a process in a process costing system. The beginning work in process inventory for this process this period

Material is added at the beginning of a process in a process costing system. The beginning work in process inventory for this process this period was 30 percent complete as to conversion costs. Using the first-in, first-out method of costing, the total equivalent units for material for this process during this period are equal to the:

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