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The Filling Department of Ivy Cosmetics Company had 4 , 8 0 0 ounces in beginning work in process inventory ( 3 0 % complete

The Filling Department of Ivy Cosmetics Company had 4,800 ounces in beginning work in process inventory (30% complete). During the period, 79,700 ounces were completed. The ending work in process inventory was 4,000 ounces (80% complete).
What are the total equivalent units for direct materials if materials are added at the beginning of the process?
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units

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