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Diston Company uses the weighted average method in its process costing system.

Diston Company uses the weighted average method in its process costing system. The Assembly Department started the month with 14,000 units inĀ process that were 60% complete; it received an additional 296,000 unitsĀ in from the prior department during the month, and had 16,000 units in process in process at the end of the month. All materials are added at the beginning of the process and conversion costs are incurred uniformly. The units in process at the end of the month are 20% complete with respect to conversion costs. How many units were completed and transferred out of the Assembly Department?

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