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The following information is available for the month of April from the First department of the Armque Corporation: Units Work in process, April 1 (50%

The following information is available for the month of April from 
the First department of the Armque Corporation: Units Work in process, April 1 (50% complete) 90,000 Started in April 250,000 Work in process, April 30 (40% complete) 60,000 Materials are added in the beginning of the process in the First department. 
 Using the average cost method, what are the equivalent 
 units of production for the month of April? 

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