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On September 1, Carla Vista Company had 32,250 units in process, which were 30% completed. Materials are added at the beginning of the process. During

On September 1, Carla Vista Company had 32,250 units in process, which were 30% completed. Materials are added at the beginning of the process. During the month, 161,400 units were started and 171,450 completed and transferred out. Ending work in process inventory was 50% complete.

Calculate the equivalent units of production for materials if weighted-average were used

Total equivalent units

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