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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, October 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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