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Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 9,900 ounces in beginning work in process inventory (60% complete). During the

Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 9,900 ounces in beginning work in process inventory (60% complete). During the period, 76,100 ounces were completed. The ending work in process inventory was 5,300 ounces (70% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

units

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