Cheryl Co operates a FIFO process costing system. The following information is available for last month.

Opening WIP

2,000 units valued at

$3,000

Input

60,000 units costing

$30,000

Conversion costs

$20,000

Units transferred to next process

52,000 units

Closing WIP

10,000 units

Opening WIP was 100% complete with regard to input materials and 70% complete as to conversion. Closing WIP was complete with regard to input materials and 80% complete as to conversion.

What was the number of equivalent units with regard to conversion costs?