The following unit data were assembled for the assembly process of the Super Co. for the month of June. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process.
beginning work in process 60% complete 5000units
units started in september 48000 units
ending work in progress 30%complete 4000units
The number of equivalent units produced with respect to conversion costs is