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Beginning work in process inventory: $4,900$ tons $(55\%$ complete$),$ completed during October: $63,200$ tons, ending work in process inventory: $6,100$ tons $(10\%$ complete$).$ Calculate the total equivalent units for conversion costs.

Beginning work in process inventory: $6,300$ tons $(70\%$ complete$),$ completed during October: $50,900$ tons, ending work in process inventory: $3,900$ tons $(55\%$ complete$).$ Calculate the total equivalent units for conversion costs.