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 current month. Company is using Weighted Average method for its process costing. Data for December are as follows: Beginning Work in process inventory (CC 75% complete) Units started during current month Units completed and transferred out during current month: Physical Units 22,000 76.000 72,000 Ending Work in process inventory (CC 65% complete) 18.000 Compute equivalent units of production for conversion costs. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) Answer: 83700