Onyemah Corporation uses the first-in, first-out

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 9,200 40% Transferred in from the prior department during November 56,500 Completed and transferred to the next department during November 54,600 Ending work in process inventory 11,100 70% What were the equivalent units of production for conversion costs in the Brazing Department for November? Multiple Choice