Equivalent Units of Conversion Costs The Rolling Department of Kraus 5 teel Company had 8,762 tons in beginning work in process inventory (30\% complete) on October 1 . During Oetober, 67,400 tons were completed. The ending work in process inventory on October 31 was 5,392 tons (80% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units