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Ingenuous Company Manufactures a Product That Passes Through Two Processes

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Ingenuous Company manufactures a product that passes through two processes. The following information is available for the first department for September.
All materials are added at the beginning of the process.
Beginning Work-in-Process Inventory consisted of 25,000 units that were 80% complete with respect to conversion.
Ending Work-in-Process Inventory consisted of 15,000 units that were 40% complete with respect to conversion.
During the month, 90,000 units were started in process.
Required:
A. Prepare a physical flow schedule for the first department.
B. Compute equivalent units for the first department using the weighted average costing method.

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