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Assume that 9,200 units were in beginning WIP Inventory, 35,500 were started, 35,000 were completed, and 9,700 were in ending

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Answer #1

Total equivalent unit under weighted average method = Unit transferred out+(Ending WIP*percent completion)

= 35000+9700

Total equivalent unit under weighted average method = 44700

So answer is b) 44700

Note: in question there is no specification of method of equivalent unit so i find out by weighted average method but if u want to know equivalent unit under FIFO then 35500

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