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Sunland Company had the following department data: Physical Units 30300 Work in process, July 1 Completed and transferred out
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Answer #1

Correct answer----209900

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When material is added at the beginning of the process it is considered that material or hundred percent complete. The equivalent units of material will be equal two units transferred out and ending inventory on WIP.

Equivalent units = units transferred out+ units in ending inventory

equivalent units = 165800+44100= 209900

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