Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 7,800 ounces in beginning work in process inventory (40% complete). During the period, 78,100 ounces were completed. The ending work in process inventory was 7,000 ounces (30% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 75,520 X units