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Department A is the first stage of Mann Company's production cycle. The following information is available for conversion costs for the month of April 2011:
UNITS
Work in process, beginning (60% complete) 20, 000
Started in April 340, 000
Completed in April and transferred to Department B 320, 000
Work in process, ending (40% complete) 40, 000
Question 1. The equivalent units for the conversion cost calculation under FIFO method is
Question 2. The equivalent units for the conversion cost calculation under average method is
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