18) During a period uring a period, 43,200 units were completed and 5200 units were in ending WIP Inventory. Ending WIP was 40% complete for direct materials and 50 % complete for conversion costs, what . 18) are the equivalent units for direct materials? units fordirectmaterials?terials and 50% A) 459,200 B) 19,360 C) 45,280 D) 48,400

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