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The Molding Department of Crane Company has the following production data: beginning work process 40600 units (70% complete), started into production 740000 units, completed and

The Molding Department of Crane Company has the following production data: beginning work process 40600 units (70% complete), started into production 740000 units, completed and transferred out 683000 units, and ending work in process 97600 units (30% complete). Assuming all materials are entered at the beginning of the process, equivalent units of production for materials are:

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