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Company X presented the following information:
Units in production
|
50000
|
EUP (Direct materials)
|
41800
|
EUP (Conversion costs)
|
44300
|
Cost per EUP (Direct material)
|
$ 2.0
|
Cost per EUP (Conversion costs)
|
$ 1.5
|
Company X uses a process costing system and computes cost using the weighted average ( ). Company X production costs to account for regarding the current period are: