Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 3,732 tons in beginning work in process inventory (30% complete) on October 1. During October, 62,200 tons were completed. The ending work in process inventory on October 31 was 3,732 tons (30% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit. fill in the blank 1 units