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Swifty Company decided to analyze certain costs for June of the current year. Units started into production equaled 27100 and ending work in process equaled

Swifty Company decided to analyze certain costs for June of the current year. Units started into production equaled 27100 and ending work in process equaled 3600 units. With no beginning work in process inventory, how much is the conversion cost per unit if ending work in process was 25% complete and total conversion costs equaled $100040.

$4.10.

$3.26.

$3.69.

$2.05.

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