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The Rolling Department of Blackrock Steel Company had 8 0 0 tons in beginning work in process inventory ( 2 0 % complete ) .

The Rolling Department of Blackrock Steel Company had 800 tons in beginning work in process inventory (20% complete). During the period, 12,700 tons were completed. The ending work in process inventory was 2,000 tons (30% complete).
What are the total equivalent units for conversion costs?
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units

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