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The Lysol Disinfectant Company is having increased sales this quarter for disinfectant wipes. Lysol uses a process costing system. During January, 10,200 units were started,

The Lysol Disinfectant Company is having increased sales this quarter for disinfectant wipes. Lysol uses a process costing system. During January, 10,200 units were started, and 10,700 units were completed. On January 31, the inventory consisted of 400 units that were 60% completed. How many units were in beginning inventory on January 1?

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