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During a Period, 40,200 Units Were Completed and 3200 Units

Question 105

Multiple Choice

During a period, 40,200 units were completed and 3200 units were in ending WIP Inventory. Ending WIP was 95% complete for direct materials and 50% complete for conversion costs. What are the equivalent units for direct materials?


A) 43,400
B) 43,240
C) 41,800
D) 41,230

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