A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there were no units in the beginning work in process inventory; 61100 units were started into production in July; and there were 16100 units that were 40% complete in the ending work in process inventory at the end of July. What were the equivalent units of production for conversion costs for the month of July? 45000. 51440. 54660. 77200.