Please provide some reasoning on how to arrive at the solution. Thank you!!

ABC Corporation uses the weighted average method in its process costing system. Operating data for the Mixing Department for the month of May appears below: Beginning work in process inventory Transferred in from the prior department during May Completed & transferred to the next dept. during May Ending work in process inventory Percent Complete with Respect to Units Conversion 6,600 60% 40,100 30,000 5,000 40% What were the equivalent units for conversion costs in the Mixing Department for May