A firm has two producing departments: Department A and Department B. Raw materials are first added at the beginning of the production process in Department A, which are then transferred to Department B, where they are processed further before they're transferred to finished goods inventory. During the month of May, Department A input 190 000 units into the process and it had 42 000 ending units in process at the end of the month. Department B had 24 000 units in process at the end of the month. Department B's ending units in process were 70% complete with respect to conversion costs. Calculate number of equivalent units completed in Department B during the month with respect to conversions costs. NB: You are not required to enter the unit or currency symbol. Enter numerical answer with no spaces. For example: 1000