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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,227 tons in beginning work in process inventory (30% complete) on

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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,227 tons in beginning work in process inventory (30% complete) on July 1. During July, 46,100 tons were completed. The ending work in process inventory on July 31 was 3,688 tons (70% complete), What are the total equivalent units for conversion costs? Round to the nearest whole unit. units

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