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Ch 17 Problem Set E Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 5,530 tons in begi
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Total equivalent units for conversion costs

(Beginning inventory+ Units started & completed+ Ending inventory)*Degree of completion
(5530 units*90%)+ (33970 units*100%)+ (3555 units*90%)
4977 units+33970 units+3199.5 units
42,146.5 units    ( Approx 42,147 Units Rounding off )
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