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The Rolling Department of Kraus Steel Company had 11,242 tons in beginning work in process inventory (10% complete) on October 1. During October, 80,300 tons

The Rolling Department of Kraus Steel Company had 11,242 tons in beginning work in process inventory (10% complete) on October 1. During October, 80,300 tons were completed. The ending work in process inventory on October 31 was 7,227 tons (10% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit.

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