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Concord Company has gathered the following information. Units in beginning work in process inventory Units...

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Accounting

Concord Company has gathered the following information.
Units in beginning work in process inventory
Units started into production
Units in ending work in process inventory
Percent complete for conversion costs in ending work in process inventory
Costs incurred:
0
61,560
11,400
60%
Direct materials
Direct labor
$184,680
Overhead
$107,160
$149,340
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