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Percent Complete Units Materials Conversion Work in Process Inventory, April 1 8.000 100% 5 30% Work in Process Inventory, April 30 13,000 100% 20%

Percent Complete Units Materials Conversion Work in Process Inventory, April 1 8.000 100% 5 30% Work in Process Inventory, April 30 13,000 100% 20% Units transferred in April 50.000 Calculate the number of equivalent units for Conversion in April.

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