In process X there are 12,000 units completely finished during the month and 3,000 units of work-in-progress.

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In process X there are 12,000 units completely finished during the month and 3,000 units of work-in-progress. The work-in-progress is 60 per cent complete for materials and 20 per cent complete for conversion costs (labour and overhead). What are the equivalent units of production for the work-in-progress?

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