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The blending department began the period with 45,000 units. During the period, the department received another 30,000 units from the prior department and completed 60,000

The blending department began the period with 45,000 units. During the period, the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in the blending departments Work In Process Inventory at the end of the period?

30,000 22,500 15,000 11,250

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