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The Bottling Department of Rocky Springs Beverage Company had 3,200 ounces in beginning work in process inventory (60% complete). During the period, 39,400 ounces were

The Bottling Department of Rocky Springs Beverage Company had 3,200 ounces in beginning work in process inventory (60% complete). During the period, 39,400 ounces were completed. The ending work in process inventory was 2,800 ounces (50% complete).

What are the total equivalent units for conversion costs? If required, round to the nearest unit.

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