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The Mixing Department of a Company's Output During the Period

Question 107

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The mixing department of a company's output during the period consists of 25,000 units completed and transferred out, and 15,000 units in ending Work in Process that were 30% complete as to materials and conversion costs.Beginning inventory was 17,000 units that were 15% complete as to materials and conversion costs.Under the FIFO method, what are the equivalent units of production for materials?


A) 32,050
B) 26,950
C) 22,450
D) 17,950

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