Laurant Corporation uses the FIFO method in its process costing system. Department A is the first stage of the company's production process. The following information is available for conversion costs for the month of May for Department A: Units Work in process, beginning (40% complete with respect to conversion costs) 5300? Started in May 45,000? Completed in May and transferred to Department B 40,000? Work in process, ending (30% complete with respect to conversion costs) 8300? The equivalent units of production for conversion costs for the month is closest to:

Laurant Corporation uses the FIFO method in its process costing system. Department A is the first stage of the company's production process. The following information is available for conversion costs for the month of May for Department A: Units Work in process, beginning (40% complete with respect to conversion costs) Started in May Completed in May and transferred to Department B work in process, ending(30% complete with respect to conversion costs) 5300 45,000 40,000 8300 The equivalent units of production for conversion costs for the month is closest to