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Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 1,806 tons in beginning work in process inventory (60% complete) on

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Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 1,806 tons in beginning work in process inventory (60% complete) on October 1. During October, 30,100 tons were completed. The ending work in process inventory on October 31 was 2,709 tons (20% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units

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