Question 44 (4 points) Listen Item 43 and 44 are associated with the "Equivalent Units of Production" of the ASU Company for the month of October 2020. The Blending Department of ASU had 3,000 ounces in beginning work-in-process inventory (70% complete). During the month, 75,000 ounces were completed and transferred to the Filing Department. The ending work-in-process inventory was 2,500 ounces (20% complete). All materials are added at the beginning of the process. Direct labor and factory overhead are incurred uniformly during the process, What is the total equivalent units of production for conversion costs? 75,000 units. 72,500 units 74,500 units. 73,400 units