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The Rolling Department of Kraus Steel Company had 8,853 tons in beginning work in process inventory (90% complete) on October 1. During October, 68,100 tons

The Rolling Department of Kraus Steel Company had 8,853 tons in beginning work in process inventory (90% complete) on October 1. During October, 68,100 tons were completed. The ending work in process inventory on October 31 was 4,767 tons (60% complete). What are the total equivalent units for conversion costs

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