Bims Corporation uses the weighted$-$average method in its process costing system. The Assembly Department started the month with $4,800$ units in its beginning work in process inventory that were $60\%$ complete with respect to conversion costs. An additional $68,000$ units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were $37,100$ units in the ending work in process inventory of the Assembly Department that were $40\%$ complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?

$72,800$

$14,840$

$35,700$

$50,540$