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Problem 1: Duke Company transferred 5,500 units to Finished Goods Inventory during September. On September 1, the company had 300 units on hand (40 percent complete as to both material and conversion costs). On June 30, the company had 800 units (10 percent complete as to material and 20 percent complete as to conversion costs). The number of units started and completed during September was:
a. 5,200.
b. 5,380.
C. 5,500.
d. 6,300.
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