Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 3,591 tons in beginning work in process inventory (40% complete) on October 1. During October, 51,300 tons were completed. The ending work in process inventory on October 31 was 4,617 tons (80% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. 56,430 X units