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Simpson Company had the following department data: Physical Units Work in process, July 1 30600 Completed and transferred out 164700 Work in process, July 31

Simpson Company had the following department data:

Physical Units
Work in process, July 1 30600
Completed and transferred out 164700
Work in process, July 31 44300

All 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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