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The following information is provided: Units Work in process, June 1 (20% complete) 4,000 Started in June 32,000 Work in process, June 30 (30% complete)

The following information is provided: Units Work in process, June 1 (20% complete) 4,000 Started in June 32,000 Work in process, June 30 (30% complete) 12,000 Materials are added at the beginning of the process. Equivalent units of production for conversion costs using the weighted average method would be

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