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The beginning inventory consisted of 4,000 units with a direct materials cost of $14,200. The equivalent units, including beginning WIP, amounted to 18,000 units. Ending

The beginning inventory consisted of 4,000 units with a direct materials cost of $14,200. The equivalent units, including beginning WIP, amounted to 18,000 units. Ending inventory had 6,000 units that were 20% complete with respect to materials. The ending inventory had a direct materials costs assigned to $4,500. What was the total materials cost incurred this period?

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