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A factory transferred 8,800 completed units during its second period of operations

Accounting

A factory transferred 8,800 completed units during its second period of operations. At the beginning of the period, 400 units were 75% complete. At the end of the period, 800 units were 50% complete. Assume the FIFO costing method is used. The equivalent production for the period was a. 9,000 units. b. 8.900 units. c. 8.800 units. d. 8.700 units. (CIA, adapted) 

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