Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,969 tons in beginning work in process inventory (50% complete) on July 1. During July, 56, 700 tons were completed. The ending work in process inventory on July 31 was 5, 103 tons (50% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. fill in the blank 1 units