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The Rolling Department of Jabari Steel Company had 6 , 5 2 8 tons in beginning work in process inventory ( 1 0 % complete

The Rolling Department of Jabari Steel Company had 6,528 tons in beginning work in process inventory (10% complete) on October 1. During October, 54,400 tons were completed. The ending work in process inventory on October 31 was 2,720 tons (80% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit.

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