Equivalent Units of Conversion Costs

The Rolling Department of Oak Ridge Steel Company had $4,338$ tons in beginning work in process inventory $(70\%$ complete$)$ on July $1.$ During July, $48,200$ tons were completed. The ending work in process inventory on July $31$ was $3,374$ tons $(10\%$ complete$).$

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

$x$ units

Chapter $17$ Homework

Equivalent Units of Conversion Costs

The Rolling Department of Oak Ridge Steel Company had $4,338$ tons in beginning work in process inventory $(70\%$ complete$)$ on July $1.$ During July, $48,200$ tons were completed. The ending work in process inventory on July $31$ was $3,374$ tons $(10\%$ complete$).$

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

$x$ units

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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.

Already have tried the number in the picture as well as $45,500$ and $51,574$