Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 5,100 ounces in beginning work in process inventory (30% complete). During the period, 36,300 ounces were completed. The ending work in process inventory was 2,200 ounces (40% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 35,140 x units