5. Fayard Corporation uses the FiFO method in its process costing system. The Assembly Department starled the month with 5,000 units in its beginning work in process inventory that were 70% complate with respect to comversion costs, An addational 67,000 units were transferred in from the prior department during the month to begin pecossing in the Assambly Departmert. During the morth 63,000 units wore completed in the Assembly Department and tranelerred to the next processing department. There were 9,000 units in the ending work in process inventory of the Assembly Department that were 50% complate win reupect to conversion cosis. What were the equivalent units for conversion costs in the Assembly Department for the month