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d. Draper Corporation computed the physical flow of units for Department D for the month of December as follows: Units comple

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Answer #1
% mate materials % cc CC
Beginning work in process 19,000 0% 0 40% 7600
completed during december 74,000 100% 74,000 100% 74,000
units completed & transferred 93,000 81600
Ending work in process 14,000 100% 14,000 60% 8400
88000 90000
answer 88,000;90,000
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