Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 800 tons in beginning work in process inventory (60\% complote) on October 1. During Oetober, 15,600 tons were completed. The ending work in process inventory on October 31 was 1,200 tons (25\% complete). What are the total equivalent units for comversion costs? x units Thecrur work Are you determining the equivalent units of materials added or of conversion of materials? When would materiais typically be odded in the process? When would conversion of these materials take place? Recall the definition of work in process