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Problem 1: On March 1, 2019, Baltimore Company's beginning work in process inventory had 6,500 units. This is its only production department. Beginning WIP units were 50% completed as to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 23,200 units were started and the ending WIP inventory had 7,400 units which were 60% completed as to conversion costs. Baltimore uses the weighted-average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.
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