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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,290 tons in beginning work in process inventory (20% complete)

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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,290 tons in beginning work in process inventory (20% complete) on July 1. During July, 32,900 tons were completed. The ending work in process inventory on July 31 was 2,632 tons (10% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units

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