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Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 4 , 3 6 0 tons in beginning work in process inventory

Equivalent Units of Conversion Costs
The Rolling Department of Jabari Steel Company had 4,360 tons in beginning work in process inventory (10% complete) on October 1. During October, 54,500 tons were completed. The ending work in process inventory on October 31 was 4,360 tons (30% complete).
What are the total equivalent units for conversion costs? Round to the nearest whole unit.

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