Question 16 5 pts The Blending Department of Chase Company has the following production data: beginning work process 30,000 units (20% complete), started into production 62,000 units, completed and transferred out 70,000 units, and ending work in process 22,000 units (30% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are: O 76,600 equivalent units 78,000 equivalent units 68,600 equivalent units O 68,000 equivalent units