Onyemah Corporation uses the FIFO method in its process costing system. Operating data for the Brazing Department for the month of November appear below: Units Percent Complete with Respect to Conversion Beginning work in process inventory 7,600 40% Transferred in from the prior department during November 40,500 Completed and transferred to the next department during November 38,600 Ending work in process inventory 9,500 70% What were the equivalent units of production for conversion costs in the Brazing Department for November?