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Stanley Company adds materials at the begining of the process in Department M. Data concerning the materials used in the March production follows:
Work in process at March 1                                                                                                 16,000
Started during March                                                                                                            38,000
Completed and transferred to next department during March                                              37,000
Normal spoilage incured                                                                                                         2,000
Work in process at March 31                                                                                                15,000
Using the average cost method, what are the equivalent units for the materials unit cost calculations are:

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