Roberts Co provides the following information regarding its units of
Roberts Co. provides the following information regarding its units of production: 1,000 units in ending work in process, one third complete, on June 30. 47,000 units started in production during July, with 42,000 completed in addition to the beginning work in process, by the end of July. The ending work in process inventory was two-thirds complete at the end of July.

Required:
Map the calculation of the equivalent units of production for July, using the format in Figure 5-6 of thechapter.
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