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The following data pertain to a company's cracking-department operations in December.  Materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Assuming use of the FIFO method of process costing, the equivalent units of conversion performed during December were: A. 185,000 equivalent units. B. 180,000 equivalent units. C. 170,000 equivalent units. D. 175,000 equivalent units. |