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Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 8,990 tons in beginning work in process inventory [70% complete) on October

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Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 8,990 tons in beginning work in process inventory [70% complete) on October 1. During October, 89,900 tons were completed. The ending work in process inventory on October 31 was 7,192 tons (90% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit

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