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The Sunland Company began the period with no units in process and 79100 units in Finished Goods inventory. During the period they sold 289000 units

The Sunland Company began the period with no units in process and 79100 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) 40800
Work-in-process (50% conversion complete) 12000

Equivalent units for the period totalled

321300.

289000.

250700.

256700.

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