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The Smelting Department of Blossom Company has the following production data for November.
Beginning work in process 2,040 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 9,180 units; and ending work in process 7,140 units that are 100% complete as to materials and 40% complete as to conversion costs.
Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.
Materials Conversion Costs
Total equivalent units
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