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Prepare a schedule of equivalent units and a cost of production report for Century Corporation for April. There was zero beginning work in process; 4,200 units were started; and 4,000 units were completed and transferred out. The ending work in process was 100% complete for materials and 60% complete for labor and overhead. The costs incurred were $25,200 for materials; $20,600 for labor; and $16,480 for overhead.
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