A production department started a month with 2,200 units WIP beginning inventory (100% complete for materials; 70% complete for conversion). It also started 60,000 units in production during the month, and completed and transferred out 56,800 units. The remaining units were still in process at the end of the month, which were 100% complete for materials and 50% complete for conversion. Using the average cost method, compute the equivalent units of production