Final answer:
The equivalent units of production for the Converting Department of Toren Company is 39,550.
Step-by-step explanation:
The equivalent units of production for the Converting Department of Toren Company is option (B) 39,550.
To calculate the equivalent units of production, we need to consider both completed units and partially completed units. In this case, the Converting Department has completed 25,000 units, and there are 1,550 units that are still in process. Therefore, the total equivalent units of production is 25,000 + 1,550 = 26,550 units.
However, since the question specifies equivalent units of production for the Converting Department only, we can consider only the partially completed units in that department. So the equivalent units of production for the Converting Department is 1,550 units.