$*****$

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.