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A company's beginning work in process inventory consisted of 27,000 units that were 1/5 complete...

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Accounting

A company's beginning work in process inventory consisted of 27,000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 101,200 units were started during the current period. Of those started, 67,000 were finished and the remaining 34,200 were 1/3 complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

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