Option: 1421200
Explanation:
| Particulars | Units | percentage completion | equivalent units |
|---|---|---|---|
| Beginning work in process | 82000 | 80% | 65600 |
| Units started and completed |
1220000 - 82000 = 1138000 |
100% | 1138000 |
| Ending work in process | 272000 | 80% | 217600 |
| Total equivalent units | 1421200 |
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