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The Filling Department of Eve Cosmetics Company had 3,700 ounces in beginning work in process inventory (70% complete). During the period, 46,200 ounces were completed.

The Filling Department of Eve Cosmetics Company had 3,700 ounces in beginning work in process inventory (70% complete). During the period, 46,200 ounces were completed. The ending work in process inventory was 2,300 ounces (50% complete). What are the total equivalent units for conversion costs?

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