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Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 5,152 tons in beginning work in process inventory (90% complete) on October

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Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 5,152 tons in beginning work in process inventory (90% complete) on October 1. During October, 73,600 tons were completed. The ending work in process inventory on October 31 was 5,152 tons (80% complete) What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units

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