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The Filling Department of Ivy Cosmetics Company had 2,100 ounces in beginning work in process inventory (60% complete). During the period, 34,900 ounces were completed.

The Filling Department of Ivy Cosmetics Company had 2,100 ounces in beginning work in process inventory (60% complete). During the period, 34,900 ounces were completed. The ending work in process inventory was 3,100 ounces (70% complete).

What are the total equivalent units for conversion costs?

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