Equivalent Units of Conversion Costs

The Rolling Department of Jabari Steel Company had $10,990$ tons in beginning work in process inventory $(50\%$ complete$)$ on October $1.$ During October, $78,500$ tons were completed. The ending work in process inventory on October $31$ was $5,495$ tons $(30\%$ 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 would conversion of these materials take place? Recall the definition of work in process.