A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 41,375 units were started into production in January; and there were 4,691 units that were 35% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? Round your final answer to the nearest whole number. Question 36 2 pts A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 46,688 units were started into production in January; and there were 4,718 units that were 48% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? Round your final answer to the nearest whole number