Cullumber Manufacturing uses a process costing system. Information regarding units processed and processing costs for the Packaging Department for the most recent period are given below: Number of Units Percentage Complete Beginning Work in Process Inventory 3,700 25% Units started into production 35,000 Units completed and transferred out of Packaging 34,000 Ending Work in Process Inventory 4,700 35% The beginning Work in Process Inventory had processing costs of $35,000. During the month, an additional $627,997 in processing costs were incurred. Materials and conversion costs are incurred at the same rate. (a) What are the equivalent units for processing costs for the Packaging Department for the month? (Round answer to O decimal places, e.g. 5,275.) Equivalent Units