BE.17.04.ALGO

Equivalent Units of Conversion Costs

The Rolling Department of Kraus Steel Company had 4,520 tons in beginning work in process inventory (50% complete) on October 1. During October, 56,500 tons were completed. The ending work in process inventory on October 31 was 2,825 tons (70% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit. fill in the blank units