Based on the process that Lemony Lemonade uses to make lemonade, the equivalent units for conversion costs is 1,600 units.
This can be found as:
= Number of units that are WIP x Percentage of completion
Solving gives:
= 3,200 x 50%
= 1,600 units
Find out more on equivalent units at https://brainly.com/question/16259709
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