Franciscos mass-produces folding chairs in Mexico. All direct materials are added at the beginning of production, and

Question:

Francisco’s mass-produces folding chairs in Mexico. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. The following production information is for the month of May:
Physical Units
Beginning WIP (40% complete) ..... 9,000
Started in May ............ 50,000
Completed in May ........... 47,000
Ending WIP (30% complete) ....... 12,000

REQUIRED
Calculate the equivalent units under the weighted average method.