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The following information is available for the month of October from the first department of...

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Accounting

The following information is available for the month of October from the first department of the Vaughn Corporation

Units

Work in process, Oct 1 (40% complete) 7,500

Started in October 32,000

Transferred to second Department in October 33,000

Work in process, October 31 (80% complete) 6,500

Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of October?

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