Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 2,370 tons in beginning work in process inventory (90% complete) on July 1. During July, 39,500 tons were completed. The ending work in process inventory on July 31 was 2,765 tons (80% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. 41,712 X units Feedback Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process