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There is no spoilage, the beginning work-in-process inventory is 9,250 units, and the ending work-in- process inventory is 5,800 units for the second department in

There is no spoilage, the beginning work-in-process inventory is 9,250 units, and the ending work-in- process inventory is 5,800 units for the second department in a two department process. What is the number of units transferred in to the second department if good output of the second department is 37,600 units?

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