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The Rolling Department of Oak Ridge Steel Company had 2,112 tons in beginning work in process inventory (10% complete) on July 1. During July, 35,200

The Rolling Department of Oak Ridge Steel Company had 2,112 tons in beginning work in process inventory (10% complete) on July 1. During July, 35,200 tons were completed. The ending work in process inventory on July 31 was 1,760 tons (80% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

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