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Waterway's Manufacturing has 7900 units in beginning Work in Process, 25% completed to conversion costs, 15600 units transferred out to Finished Goods, and 1700 units

Waterway's Manufacturing has 7900 units in beginning Work in Process, 25% completed to conversion costs, 15600 units transferred out to Finished Goods, and 1700 units in ending Work in Process 15% completed to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for materials if the FIFO method is used?

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