No losses or gains occur in a manufacturing process. There was no work in progress (WIP) at the start of a period during which 9,600 litres of a raw material were input to the process. 8,700 litres of finished product were output from the process in the period.
The stage of completion of the WIP was:
Materials 100% Conversion costs 60% What were the equivalent units of production in the period?
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