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Question(s) / Instruction(s):

A process began the month with 1,200 units in the begining work in process and ended the month with 800 units in the ending work in process.  If 3,600 units were completed and transferred out of the process during the month, how many units were started into production during the month?

a)            3,200 units

b)            4,000 units

c)            3,600 units

d)            2,800 units

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