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Units Work in process June 1 (20% complete) 4 000 Started in June 32 000 Work in process June 30 (30% complete) 6 000 Materials

Units

Work in process June 1 (20% complete)

4 000

Started in June

32 000

Work in process June 30 (30% complete)

6 000

Materials are added at the beginning of the process.

Equivalent units of production for materials using the weighted average method would be

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