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Beginning work in process inventory: $7,700$ tons $(60\%$ complete$),$ completed during October: $46,800$ tons, ending work in process inventory: $3,400$ tons $(70\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $4,400$ tons $(40\%$ complete$),$ completed during October: $61,900$ tons, ending work in process inventory: $5,500$ tons $(20\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $6,400$ tons $(50\%$ complete$),$ completed during October: $52,400$ tons, ending work in process inventory: $3,300$ tons $(45\%$ complete$).$ Calculate the total equivalent units for conversion costs.