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% % % % % % % % % % Beginning work in process inventory: 6 , 5 0 0 tons ( 5 0 %

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Beginning work in process inventory: 6,500 tons (50% complete), completed during October: 45,200 tons, ending work in process inventory: 3,800 tons (30% complete). Calculate the total equivalent units for conversion costs.
Beginning work in process inventory: 4,200 tons (80% complete), completed during October: 60,500 tons, ending work in process inventory: 5,600 tons (10% complete). Calculate the total equivalent units for conversion costs.

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