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Hielta Oy, a Finnish company, processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below:


 

Percent Completed

  Tons of Pulp Materials Labor and Overhead
  Work in process, June 1 80,100     86% 22%
  Work in process, June 30 51,900     43% 17%
  Started into production during June 300,400        

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