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  3. %%%%%%%%%% beginning work in process invent

%%%%%%%%%% Beginning work in process inventory: 8,000 tons...

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Accounting

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Beginning work in process inventory: 8,000 tons (25% complete), completed during October: 55,300 tons, ending work in process inventory: 6,700 tons (15% complete). Calculate the total equivalent units for conversion costs.
Beginning work in process inventory: 5,800 tons (40% complete), completed during October: 70,800 tons, ending work in process inventory: 4,900 tons (5% complete). Calculate the total equivalent units for conversion costs.

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