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The Oriole Company began the period with no units in process and 81000 units in Finished Goods inventory. During the period it sold 278000 units

The Oriole Company began the period with no units in process and 81000 units in Finished Goods inventory. During the period it sold 278000 units and had the following at the end of the period:

Finished goods (units) 39600
Work-in-process inventory (50% conversion complete) 11300

Equivalent units of production for the period totalled

a. 236600.

b. 313750.

c. 278000.

d. 242250.

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