Physical Units Beginning WIP 200 New units started ...
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Accounting
| Physical Units | |
| Beginning WIP | 200 |
| New units started | 430 |
| Ending WIP | 50 |
*Beginning WIP was 100% complete for direct materials, and 70% complete for conversion costs
**Ending WIP was 100% complete for direct materials, and 40% complete for conversion costs.
Using the FIFO method, what is the equivalent units of work done during this period for conversion costs?
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