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The output of a companys mixing department during the period consists of 26000 units completed and transferred out, and 15100 units in ending Work in

The output of a companys mixing department during the period consists of 26000 units completed and transferred out, and 15100 units in ending Work in Process that were 40% complete as to materials and conversion costs. Beginning inventory was 17700 units that were 20% complete as to materials and conversion costs. How many units were started during the period?

28600

26000

23400

17700

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