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Beginning work in process inventory: $8,000$ tons $(25\%$ complete$),$ completed during October: $55,300$ tons, ending work in process inventory: $6,700$ tons $(15\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $5,800$ tons $(40\%$ complete$),$ completed during October: $70,800$ tons, ending work in process inventory: $4,900$ tons $(5\%$ complete$).$ Calculate the total equivalent units for conversion costs.