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Equivalent Units of Conversion Costs: The Rolling Department of Kraus Steel Company had 200 tons in beginning work in process inventory (60% complete) on October

Equivalent Units of Conversion Costs:

The Rolling Department of Kraus Steel Company had 200 tons in beginning work in process inventory (60% complete) on October 1. During October, 3,900 tons were completed. The ending work in process inventory on October 31 was 300 tons (25% complete). What are the total equivalent units for conversion costs?

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