The FIFO method of computing equivalent units excludes the beginning inventory costs in computing the cost per equivalent unit for the current period.

2(10 - 13x) + 9x = -34x + 6020 - 26x + 9x = -34x + distributive property-17x = -34x + subtraction property (subtracted 20 from both sides)17x = addition property (added 34x to both sides)x = 40/ division property (divided both sides by 17)

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