Onyemah Corporation uses the FIFO method in its process costing system Operating data for the Brazing Department for the month of November appear below: Percent Complete with Respect to Conversion 40% Beginning work in process inventory Transferred in from the prior department during November Completed and transferred to the next department during November Ending work in process inventory Units 8,800 52,500 50,600 19,700 70% What were the equivalent units of production for conversion costs in the Brazing Department for November