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The Filling Department of Eve Cosmetics Company had 3,300 ounces in beginning work in process inventory (50% complete). During the period, 37,000 ounces were completed.

The Filling Department of Eve Cosmetics Company had 3,300 ounces in beginning work in process inventory (50% complete). During the period, 37,000 ounces were completed. The ending work in process inventory was 2,600 ounces (50% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

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