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Suppose Sun Dynamics began April with zero units in Work in Process Inventory. During the month Sun started production of 150,000 units and completed 125,000.

Suppose Sun Dynamics began April with zero units in Work in Process Inventory. During the month Sun started production of 150,000 units and completed 125,000. Suppose Sun estimates that the 25,000 units are still in process are only 30% complete. Total equivalent units are

A. 157,500.

B. 142,500.

C. 150,000.

D. 132,500.

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