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Beginning work in process inventory: $7,500$ tons $(45\%$ complete$),$ completed during October: $65,500$ tons, ending work in process inventory: $5,800$ tons $(15\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $5,200$ tons $(65\%$ complete$),$ completed during October: $57,800$ tons, ending work in process inventory: $4,100$ tons $(35\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $6,800$ tons $(30\%$ complete$),$ completed during October: $49,300$ tons, ending work in process inventory: $3,600$ tons $(50\%$ complete$).$ Calculate the total equivalent units for conversion costs.