The Rolling Department of Kraus Steel Company had 200 tons in beginning work in process inventory (60% complete) on October 1. During October, 3,900 tons were completed. The ending work in process...

The Rolling Department of Kraus Steel Company had 200 tons in

beginning work in process inventory (60% complete) on October 1.
During October, 3,900 tons were completed. The ending work in process

inventory on October 31 was 300 tons (25% complete). What are the total
equivalent units for conversion costs?