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Swifty Company enters direct materials at the beginning of the process. On January 1, there was no beginning Work in Process, but there were 250

Swifty Company enters direct materials at the beginning of the process. On January 1, there was no beginning Work in Process, but there were 250 units in ending Work in Process inventory. What is the 'number of units completed' equal to?

the number of units started less 250

the same as the number of units started

the number of units started plus 250

the same as the number of equivalent units of production

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