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The Orion Company began the period with no units in process and 80900 units in Finished Goods inventory. During the period they sold 289000 units

The Orion Company began the period with no units in process and 80900 units in Finished Goods inventory. During the period they sold 289000 units and also had the following at the end of the period:

Finished goods (units) 39300
Work-in-process (50% conversion complete) 12600

Equivalent units for the period totalled?

324300.

289000.

247400.

253700.

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