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Materials

Conversion

Beginning Work in process inventory , December 1

$     8,230

$    9,228

Add: Cost added during December

$ 226,600

$ 284,332

Total cost during December

$ 234,830

$ 293,560

÷ Equivalent units of production

   10,000

       9,500

Cost per equivalent unit

$   23.48

$    30.90

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