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1. Jordana Woolens is a manufacturer of wool cloth. The information for March is given above.Beginning work-in-process was half converted as to labor and overhead. Direct materials are added at the beginning of the process, which means that for materials, the ending inventory is considered 100% completed. All conversion costs are incurred evenly throughout the process. Ending work-in-process was 60% complete. Required: Determine the equivalent units in process for direct materials and conversion costs, assuming there was no beginning inventory. Show all of your work.
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