10. Orillia Company adds materials at the beginning of the process in Mixing Department. The following information pertains to Mixing Department’s work-in-process during April: Units Work-in-process, April 1 (60% complete as to conversion costs) 6,000 Started in April 50,000 Completed 40,000 Work-in-process, April 30 (70% complete as to conversion costs) 16,000 Under the weighted average method, the equivalent units for conversion costs are 52,000 49,500 51,200 41,000 43,600
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