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Department W had 2,400 units, one-third completed at the beginning of the period; 16,000 units were transferred to Department X from Department W during the period; and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. Problem 1: What is the total number of units to be assigned cost on the cost of production report for Department W?
Problem 2: What are the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W? Assume the company uses FIFO.
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