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Calculate the equivalent units of production

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Question - A company's beginning Work in Process inventory consisted of 21,000 units that were 90% complete with respect to direct labor. A total of 91,000 were finished during the period and 26,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

46,800.

101,400.

84,000.

91,000.

120,300

Reference no: EM132182044

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