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The Concord Company began the period with no units in process and 80700 units in Finished Goods inventory. During the period they sold 273000 units

The Concord Company began the period with no units in process and 80700 units in Finished Goods inventory. During the period they sold 273000 units and also had the following at the end of the period:

Finished goods (units)

39200Work-in-process (40% conversion complete)12700

Equivalent units for the period totalled =?

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