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Micro Labs uses a processing costing system. The following data are available for the mixing department for October. The department started 175,000 gallons into production during the month.
Percent Complete
Conversion
Gallons
Materials
Costs
Work-in-process, October 1
30,000
65%
30%
Work-in-process, October 31
15,000
80%
40%
Required: Determine the equivalent units of production for the month.
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