$\%\%\%\%\%\%\%\%\%\%$

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.