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Exercise 3-5 (Video) (Part Level Submission) In Shady Company, materials are entered at the beginning of each process. Work i(a) Compute the physical units for January and May. January May Units to be accounted for Beginning work in process Started i

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January May
Units to be accounted for
Beginning work in process 0 0
Started into production 14900 23220
Total units 14900 23220
Units accounted for
Transferred out 11900 15600
Ending work in process 3000 7620
Total units 14900 23220
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