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The Molding Department of Kent Company has the following production data: beginning work in process 40,000 units (60% complete), started into production 680,000 units, and

The Molding Department of Kent Company has the following production data: beginning work in process 40,000 units (60% complete), started into production 680,000 units, and ending work in process 70,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are

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