Equivalent-unit calculations are necessary to allocate manufacturing costs between: units completed and ending work in process. cost of goods manufactured and beginning work in process. cost of goods manufactured and cost of goods sold. units sold and ending work in process. beginning work in process and units completed.

Equivalent-unit calculations are necessary to allocate manufacturing costs between:

units completed and ending work in process.

cost of goods manufactured and beginning work in process.

cost of goods manufactured and cost of goods sold.

units sold and ending work in process.

beginning work in process and units completed.
                                        

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