Equivalent units of conversion costs The Rolling Department of Blackrock Steel Company had 1,000 tons in beginning work in process inventory (40% complete). During the period, 11,400 tons were completed. The ending work in process inventory was 1,700 tons (80% complete). This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answer in the question below. Open spreadsheet What are the total equivalent units for conversion costs? units