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1. The production department in a process manufact

1. The production department in a process manufacturing system completed 92,000 units of product and transferred them to finished goods during a recent period. Of these units, 27,600 were in process at the beginning of the period. The other 64,400 units were started and completed during the period. At period-end, 16,600 units were in process.Prepare the department’s equivalent units of production with respect to direct materials under each of three separate assumptions using the weighted-average method for process costing.

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