The Bottling Department of Rocky Springs Beverage Company had 3,600 ounces in beginning work in process inventory (80% complete). During the period, 30,100 ounces were completed. The ending work in process inventory was 1,800 ounces (50% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. Solution Rocky Springs Beverage Company Statement showing calculation of total Equivalent Units for the given period (FIFO Method) Particulars Physical Units (ounces) Equivalent Units For Conversion Costs (ounces) Work .