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The Bottling Department of Rocky Springs Beverage Company had 4,200 ounces in beginning work in process inventory (80% complete). During the period, 69,700 ounces were

The Bottling Department of Rocky Springs Beverage Company had 4,200 ounces in beginning work in process inventory (80% complete). During the period, 69,700 ounces were completed. The ending work in process inventory was 3,500 ounces (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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