Wilco Inc. uses a process costing system with two cost categories (Materials and Conversion). Wilco began the most recent month with 3,000 units in WIP (50% complete with regard to materials, 40% complete with regard to conversion). Wilco started 47,000 units during the period and completed 45,000 units. Ending WIP was 60% complete with regard to materials and 50% complete with regard to conversion. What was Wilco's equivalent units for conversion