The Molding Department of Coronado Company has the following production data: beginning work in process 25900 units (70% complete), started into production 474100 units, completed and transferred out 449800 units, and ending work in process 50200 units (30% complete). Assuming all materials are entered at the beginning of the process, equivalent units of production for materials are:. A. 500000. B. 449800. C. 423900. D. 524300.
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