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Equivalent Units of Production The Converting Department of Worley Company had 920 units in work in process at the beginning
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Whole Units Direct materials
Equivalent units
Conversion
Equivalent units
Inventory in process, beginning 920 0 690 =920*(1-25%)
Started and completed 18280 18280 18280 =19200-920
Transferred to packing department 19200 18280 18970
Inventory in process, ending 1040 1040 260 =1040*25%
Total 20240 19320 19230
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