Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 3,000 ounces in beginning work in process inventory (70% complete). During the period, 30,100 ounces were completed. The ending work in process inventory was 1,500 ounces (60% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 33,100 X units