Question: SCO, LLC is a manufacturer of desks. SCO introduces all materials at the beginning of production. Throughout the manufacturing process, conversion cost is incurred evenly. The grinding department had 6,400 units of work-in-process on October 1 that were 80% complete as to conversion costs. During October, 51,800 units were completed. On October 31, 7,500 units remained in production, 70% complete with respect to conversion costs. What is the total equivalent units of direct material for October? Answer Question What is the total equivalent units of conversion for October