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The Mixing Departments output during the period consists of 20,000 units completed and transferred out, and 5,000 units in ending work in process 60% complete

The Mixing Departments output during the period consists of 20,000 units completed and transferred out, and 5,000 units in ending work in process 60% complete as to materials and conversion costs. Beginning inventory is 1,000 units, 40% complete as to materials and conversion costs. Assuming the weighted-average method, the equivalent units of production are

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