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36. In a process with 890 units of beginning Work in Process, the company completed and transferred out 9200 units during a period. There were 4600 units in the ending Work in Process that were 50% complete as to conversion costs. Materials are added 70% at the beginning of the process and 20% when the units are 85% complete. How much is equivalent units of production for the period for material costs if the weighted average method is used? a. 12,420 b. 10,580 C. 13,800 d. 11,960 None of the above e