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% % % % % % % % % Beginning work in process inventory: 4 , 9 0 0 tons ( 5 5 % complete

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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.

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