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The Rolling Department of Oak Ridge Steel Company had 11,297 tons in beginning work in process inventory (70% complete) on July 1. During July, 86,900

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The Rolling Department of Oak Ridge Steel Company had 11,297 tons in beginning work in process inventory (70\% complete) on July 1. During July, 86,900 tons were completed. The ending work in process inventory on July 31 was 6,083 tons ( 60% complete), What are the total equivalent units for conversion costs? Round to the nearest whole unit. units

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