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Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 2,900 ounces in...

Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 2,900 ounces in beginning work in process inventory (90% complete). During the period, 32,400 ounces were completed. The ending work in process inventory was 1,900 ounces (70% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

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