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Southern Company produces designer beer. During the month 200 six packs (each six pack is considered a unit) were transferred to finished good inventory and

Southern Company produces designer beer. During the month 200 six packs (each six pack is considered a unit) were transferred to finished good inventory and 50 units were left in work in process. All materials are added at the beginning of the production process. The total equivalent units for material cost for the month were:

50

100

200

250

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