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The Smelting Department of Oriole Company has the following production data for November. Beginning work in process 2,200 units that are 100% complete as to

The Smelting Department of Oriole Company has the following production data for November.

Beginning work in process 2,200 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 9,900 units; and ending work in process 7,700 units that are 100% complete as to materials and 40% complete as to conversion costs.

Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

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