Joseph Company's mixing department had 65,000 to account for in July. Of the 65,000 units, 50,000 units were completed and transferred to the next department, and the remaining 15,000 tons were 30% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for conversion costs. 50,000 1,00 54,500 65,000