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Business, 23.02.2021 05:50 hailey200127

During December, the production department of a process operations system completed and transferred to finished goods a total of 66,000 units of product. At the end of December, 12,000 additional units were in process in the production department and were 50% complete with respect to materials. The beginning inventory included materials cost of $60,800 and the production department incurred direct materials cost of $192,900 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

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