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Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 4,592 tons in beginning work in process inventory (30% complete) on October

Equivalent Units of Conversion Costs

The Rolling Department of Kraus Steel Company had 4,592 tons in beginning work in process inventory (30% complete) on October 1. During October, 65,600 tons were completed. The ending work in process inventory on October 31 was 5,904 tons (50% complete).

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

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