A production department in a process manufacturing system completed its work on 88,000 units of product and transferred them to the next department during a recent period. Of these units, 26,400 were in process at the beginning of the period. The other 61,600 units were started and completed during the period. At period-end, 16,400 units were in process. Required:
Prepare the department’s equivalent units of production with respect to direct materials

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