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The Refining Department of SweetBeet,Inc

Question 112

Multiple Choice

The Refining Department of SweetBeet,Inc.had 79,000 tons of sugar to account for in July.Of the 79,000 tons,49,000 tons were completed and transferred to the Boiling Department,and the remaining 30,000 tons were 50% complete.The materials required for production are added at the beginning of the process.Conversion costs are added evenly throughout the refining process.The weighted-average method is used.Calculate the total equivalent units of production for direct materials.


A) 64,000 units
B) 49,000 units
C) 15,000 units
D) 79,000 units

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