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WA & FIFO EUP; two departments Baum Co. has two processing departments: Fabrication and Assembly. In the Fabrication Department, metal is cut and formed into

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WA \& FIFO EUP; two departments Baum Co. has two processing departments: Fabrication and Assembly. In the Fabrication Department, metal is cut and formed into various components, which are then transferred to Assembly. The components are welded, polished, and coated with sealant in the Assembly Department. April production data for these two departments follow

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