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The Rolling Department of Oak Ridge Steel Company had 8,582 tons in beginning work in process inventory (50% complete) on July 1. During July,

The Rolling Department of Oak Ridge Steel Company had 8,582 tons in beginning work in process inventory (50% complete) on July 1. During July, 61,300 tons were completed. The ending work in process inventory on July 31 was 3,678 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units

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