The Rolling Department of Jabari Steel Company had 3,978 tons in beginning work in process inventory (50% complete) on October 1. During October, 66,300 tons were completed. The ending work in process inventory on October 31 was 3,315 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units

During October, 66,300 tons were completed. The ending work in process inventory on October 31 was 3,315 tons (70\% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units