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Morty Industries, which uses a process costing system, adds material at the begi...

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Morty Industries, which uses a process costing system, adds material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The following information was taken from the company's accounting records:

Total equivalent units of materials: 5,000; Total equivalent units of conversion: 4,400; Units started and completed during the period: 3,500.  On the basis of this information, the ending work-in-process inventory's stage of completion is:

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