Determine the gross profit for April and ending inventory on April 30 using the (a) first-in, first-out (FIFO); in, first-out (LIFO); and (c) weighted average cost methnd (b) last- Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 10,200 tons in beginning work in process inventory ( 80% complete) on October 1 . During October, 85,000 tons were completed. The ending work in process inventory on October 31 was 5,950 tons ( 40% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units