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The Finishing Department had 6,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion

The Finishing Department had 6,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 18,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,350 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.

What are the equivalent units of production for the conversion costs during the period?

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