Alberto Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are 60% converted. Spoiled units generally constitute 4% of units that pass inspection successfully in cutrent month. Company is using Weighted Average method for its process costing. Data for December are as follows: Compute equivalent units of production for conversion costs. Example of Answer: 4000 (No comma, space, decimal point, or 5 sign) Answer: 99900