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The beginning inventory consisted of 20,000 units, 40 percent complete and the ending inventory consisted of 12,000 units, 50 percent complete. There were 30,000 units

The beginning inventory consisted of 20,000 units, 40 percent complete and the ending inventory consisted of 12,000 units, 50 percent complete. There were 30,000 units started during the period.

Determine the equivalent units of conversion in process.

a. 32,000b. 38,000c. 20,000d. 44,000

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