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The Rolling Department of Jabari Steel Company had 6 , 0 1 9 tons in beginning work in process inventory ( 4 0 % complete

The Rolling Department of Jabari Steel Company had 6,019 tons in beginning work in process inventory (40% complete) on October 1. During October, 46,300 tons were completed. The ending work in process inventory on October 31 was 2,315 tons (80% complete).
What are the total equivalent units for conversion costs? Round to the nearest whole unit.

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