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table [ [ Units completed, 1 8 0 , 0 0 0 , 1 8 0 , 0 0 0 ] , [ Add:

\table[[Units completed,180,000,180,000],[Add: Units in ending WIP x Fraction complete,66,000,38,940],[(66,00059%),,],[Equivalent units of output,246,000?,218,940]]
Costs:
Work in process, September 1:
\table[[Materials,$147,000
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