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Minor Company had the following department data: Physical Units Work in process, July 1 16,000 Completed and transferred out 72,000 Work in process, July 31

Minor Company had the following department data:

Physical Units

Work in process, July 1 16,000

Completed and transferred out 72,000

Work in process, July 31 24,000

Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

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