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The assembly department has the following production and cost data for the current month....

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Accounting

The assembly department has the following production and cost data for the current month.
Beginning work in process inventory =0
Units completed and transferred out =21050
Ending work in process inventory =13550
Materials are entered at the beginning of the process. The ending work in process inventory units are 60% complete as to conversion costs.
Calculate the equivalent units of production for materials and conversion costs.

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