Equivalent Units of Conversion Costs

The Rolling Department of Jabari Steel Company had $4,080$ tons in beginning work in process inventory $(40\%$ complete$)$ on October $1.$ During October, $51,000$ tons were completed. The ending work in process inventory on October $31$ was $3,570$ tons $(10\%$ complete$).$

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

$x$ units

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Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When