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The Marinade Department began the period with 125,000 units. During the period the department received another 180,000 units from the prior department and at the end of the period 117,000 units remained which were 13% complete. How much are equivalent units in The Marinade Department's work in process inventory at the end of the period?

a) 23,400

b) 15,210

c) 19,040

d) 16,250

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