The Refining Department of Crystal Cane Sugar, Inc. had 73 comma 000 tons of sugar to account for in December. Of the 73 comma 000 tons, 55 comma 000 tons were completed and transferred to the Boiling Department, and the remaining 18 comma 000 tons were 70 % complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. The weightedminus average method is used. Calculate the total equivalent units of production for conversion costs.