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Waterway Company enters materials at the beginning of the process. In January, there was no beginning work in process inventory but there were 260 units

Waterway Company enters materials at the beginning of the process. In January, there was no beginning work in process inventory but there were 260 units in ending work in process inventory. The number of units completed and transferred out equals the number of?

units started less 260

equivalent units of production

units started

units started plus 260

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