BE $3-4$ Equivalent units of conversion costs

Obj. $2$

SHOW ME HOW

The Rolling Department of Jabari Steel Company had $800$ tons in beginning work in process inventory $(60\%$ complete$)$ on October $1.$ During October, $15,600$ tons were completed. The end$-$ing work in process inventory on October $31$ was $1,200$ tons $(25\%$ complete$).$ What are the total equivalent units for conversion costs?