Equivalent units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 5,808 tons in beginning work in process inventory (80% complete) on July 1. During July, 48,400 tons were completed. The ending work in process inventory on July 31 was 4,356 tons (30% complete) What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units Fondack Crack My Work Are you determining the equivalent units of materials added or of conversion of materials? Who would materials typically be added in the poor? Who would conversion of these mats take place? Recall the definition of work in process