TB MC Qu$.8-84($Algo$)$ The debits to Work$-$in$-$Process for Department #$2...$

The debits to Work$-$in$-$Process for Department #$2$ for the month of April of the current year, together with information concerning production, are presented below. All direct materials come from Department #$1.$ The units completed include the $1,800$ in process at the beginning of the period. Department #$2$ uses FIFO costing.

Work$-$in$-$Process $$ Department #$2$Debit$$Credit$1,800$ units, $$ completed$ $1,800$Product X$,7,400$ units????From Department $1,7,200$ units$4,320$Direct Labor$8,600$Factory OH$6,0001,600$ units, $(1)/(2)$ complete????$$

What are the equivalent units of production for conversion costs?