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Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments—Mixing,

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It is given that in the Mixing department, all direct materials are added at the beginning of the production process, it means that they are 100% when they are introduced in the process.
Number of equivalent units in the ending inventory for direct materials = Units in ending inventory * % Completion of direct materials = 12000 * 100% 12000 equivalent units
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