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Sheffield Company had the following department data on physical units:
Work in process, beginning 6400
Completed and transferred out 12500
Work in process, ending 8200
Question 1: Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period if the weighted-average method is used?
Option 1: 14300
Option 2: 18900
Option 3: 20700
Option 4: 27100
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