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Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 2,200 ounces in beginning work in process inventory (40% complete). During

Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 2,200 ounces in beginning work in process inventory (40% complete). During the period, 31,000 ounces were completed. The ending work in process inventory was 1,900 ounces (80% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit.

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