Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 8,164 tons in beginning work in process inventory (70% complete) on October 1. During October, 62,800 tons were completed. The ending work in process inventory on October 31 was 3,140 tons (90% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. 65,689 X units Feedback