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The following information pertains to the Ralph Company: Units Work-in-process...

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Accounting

The following information pertains to the Ralph Company:

Units

Work-in-process inventory, June 1 (30% complete) 20,000

Units transferred in 50,000

Work-in-process inventory, June 30 (60% complete) 16,000

Materials are added at the start of the process.

How many equivalent units for conversion costs would there be using the FIFO method?

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