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Beginning work in process inventory: $7,600$ tons $(60\%$ complete$),$ completed during October: $48,900$ tons, ending work in process inventory: $3,200$ tons $(25\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $6,000$ tons $(35\%$ complete$),$ completed during October: $62,700$ tons, ending work in process inventory: $5,000$ tons $(20\%$ complete$).$ Calculate the total equivalent units for conversion costs.