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Sweetooth manufactures cakes in two departments, Mixing and Baking, using a process cost system. Data for each department for 20X3 are as follows:

Sweetooth manufactures cakes in two departments, Mixing and Baking, using a process cost system. Data for each department for 20X3 are as follows:

                                                                                                                       Mixing             Baking

Units:   Work-in-process 1/1/X3                                             3,000                   6,000

               Started in process                                                       49,000                       ?

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