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table [ [ table [ [ Beg . Work in ] , [ Process Inv. ] ] , table [ [ Units
tabletableBeg Work inProcess Inv.tableUnits Startedinto ProductionUnits,table Complete as toConversion Cost
Compute the physical units for January.
Beginning work in process inventory
Started into production
Total units to be accounted for
Completed and transferred out
Ending work in process inventory
Total units accounted for
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