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Waterway's Manufacturing has 7400 units in beginning Work in Process, 15% complete as to conversion costs, 15200 units transferred out to Finished Goods, and 2100

Waterway's Manufacturing has 7400 units in beginning Work in Process, 15% complete as to conversion costs, 15200 units transferred out to Finished Goods, and 2100 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?

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