A company started the month with 8,000 units in beginning inventory that were 70% complete as to materials and 40% complete as to conversion costs. During the month those units were completed and another 30,000 units were started in production. At the end of the month 6,000 of the 30,000 units are still in process. The ending work in process is 80% complete as to materials and 60% complete as to conversion costs. Calculate the equivalent units for conversion costs under the FIFO method.