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Using the weighted-average method, the equivalent units for materials are: 33,000. 41,000. 36,000. 44,000. 32,000.

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Answer: $44,000

Explanation:

Equivalent units for materials in this scenario would be:

= Units completed and transferred out + Normal spoilage + Ending work in process

= 33,000 + 3,000 + 8,000

= $44,000

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