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The Filling Department of Eve Cosmetics Company had 3,200 ounces in beginning work in process inventory (60% complete). During the period, 53,600 ounces were completed.

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The Filling Department of Eve Cosmetics Company had 3,200 ounces in beginning work in process inventory (60% complete). During the period, 53,600 ounces were completed. The ending work in process inventory was 3,800 ounces (20% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units

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