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Kels Company has the following production data for April: Beginning Work in...

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Accounting

Kels Company has the following production data for April:

  • Beginning Work in Process, 4,000 units
  • Units transferred out, 85,000
  • Units in ending Work in Process, 12,000, which are 90% complete for conversion costs

Materials are added only at the beginning of the process.

Required: Calculate equivalent units of production for conversion costs using the weighted-average method.

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