Question: % % % % % % % % Beginning work in process inventory: 5 , 4 0 0 tons ( 7 5 % complete )

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Beginning work in process inventory: 5,400 tons (75% complete), completed during October: 54,600 tons, ending work in process inventory: 4,400 tons (30% complete). Calculate the total equivalent units for conversion costs.
Beginning work in process inventory: 7,200 tons (20% complete), completed during October: 58,400 tons, ending work in process inventory: 5,300 tons (45% complete). Calculate the total equivalent units for conversion costs.

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