Equivalent Units of Conversion Costs

The Rolling Department of Oak Ridge Steel Company had 4,750 tons in beginning work in process inventory (50% complete) on July 1. During July, 47,500 tons were completed. The ending work in process inventory on July 31 was 4,275 tons (80% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit. fill in the blank 1 units