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Materials enter at the start. With 10,000 finished and 2,000 half-done units, material equivalent units are

A11,000
B12,000
C10,000
D14,000
Answer & Solution
Correct answer: B. 12,000
Material is fully added to WIP units, so they count in full: 10,000 plus 2,000 is 12,000.
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