4. Production department records show the following: beginning work in process of 25,000 units (80% material, 30% conversion); 80,000 units started and no ending work in process. The company uses the weighted average method of preparing production reports. The equivalent units for materials are: A. 55,000 units B. 105,000 units C. 80,000 units D. Answer not given E. not determinable from the data given

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