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Kominski Company Completed and Transferred 90,000 Units During the Current

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Kominski Company completed and transferred 90,000 units during the current period. Based on the following information, determine the cost of the units completed during the current reporting period and journalize the transfer.
 Direct  Materials  Direct  Labor/OH  Costs of Beginning Work in Process: $576,000$400,000 Costs incurred this period 2,400,0005,120,000 Equivalent urrits of production $9,00092,000\begin{array} { l | l | l } & \begin{array} { l } \text { Direct } \\\text { Materials }\end{array} & \begin{array} { l } \text { Direct } \\\text { Labor/OH }\end{array} \\\hline \text { Costs of Beginning Work in Process: } & \$ 576,000 & \$ 400,000 \\\hline \text { Costs incurred this period } & 2,400,000 & 5,120,000 \\\hline \text { Equivalent urrits of production } & \$ 9,000 & 92,000\end{array}

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