Durante Company produces plastic cups in a one-department process. The following data is available for the past month: Work-in-process inventory, beginning 0 Units started 60,000 Units completed and transferred 48,000 Work-in-process inventory, ending 12,000 The units in process at the end of the month are 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs. What are the equivalent units for conversion costs for the mo
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