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The Rolling Department of Kraus Steel Company had 5,362 tons in beginning work in process...

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Accounting

The Rolling Department of Kraus Steel Company had 5,362 tons in beginning work in process inventory (70% complete) on October 1. During October, 76,600 tons were completed. The ending work in process inventory on October 31 was 4,596 tons (30% complete).

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

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