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Beginning work in process inventory: $4,700$ tons $(50\%$ complete$),$ completed during October: $60,200$ tons, ending work in process inventory: $5,700$ tons $(25\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $8,100$ tons $(15\%$ complete$),$ completed during October: $53,600$ tons, ending work in process inventory: $4,200$ tons $(60\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $5,600$ tons $(25\%$ complete$),$ completed during October: $68,700$ tons, ending work in process inventory: $4,800$ tons $(40\%$ complete$).$ Calculate the total equivalent units for conversion costs.