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table [ [ WIP beginning ( 5 0 % for conversion ) , 2 9 , 2 0 0 units ] , [ Units

\table[[WIP beginning (50% for conversion),29,200 units],[Units started,123,500 units],[Units completed and transferred out,115,700 units],[WIP ending (60% for conversion),37,000 units],[Beginning WIP direct materials,$37,000
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