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A company's beginning work in process inventory consisted of20,000 units that were 1/5 complete with respect to direct labor.These beginning units were completed and another 90,000 units werestarted during the current period. Of those started, 60,000 werefinished and the remaining 30,000 were 1/3 complete at the end ofthe period. Using the weighted-average method, the equivalent unitsof production with regard to direct labor?

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