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Cedar Rapids Chemical Placed 220,000 Liters of Direct Materials into the Mixing

Question 35

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Cedar Rapids Chemical placed 220,000 liters of direct materials into the mixing process.At the end of the month, 10,000 liters were still in process, 30% converted as to labour and factory overhead.All direct materials are placed in mixing at the beginning of the process and conversion costs occur evenly during the process.Cedar Rapids Chemical uses weighted-average costing.Required:
Determine the equivalent units in process for direct materials and conversion costs, assuming there was no beginning inventory.

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