Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 5,200 ounces in beginning work in process inventory (10% complete). During the period, 47,500 ounces were completed. The ending work in process inventory was 3,300 ounces (50% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 51,760 X units