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The WIP Inventory account had a beginning balance of $1,900 for conversion costs. During the period, $18,100 in conversion costs were charged to WIP. Also

The WIP Inventory account had a beginning balance of $1,900 for conversion costs. During the period, $18,100 in conversion costs were charged to WIP. Also during the period, $19,200 in costs were transferred out. Beginning inventory had 400 units, and 4,800 units were transferred out during the period. How many equivalent units are in the ending inventory?

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