At Atlanta Company, direct materials are added at the start of the process and conversion costs are added evenly during the process. Company is using FIFO method for its process costing. The following is given for a cooking department for month of May: Beginning Work in process inventory (CC 75% complete) Units started during current month Units completed and transferred out during current month: Physical Units 12,000 74,000 65,000 Ending Work in process inventory (CC 80% complete) 18.000 Inspection occurs when production is 100 percent completed. Normal spoilage is 4 percent of units that successfully pass the inspection point in current month. The following cost data are available: Beginning Work in Process Costs: DM $216,000; CC $27,000 Costs added during current period: DM $1.349.400: CC $235.600 Additional costs of $30,000 incurred because some units required rework upon inspection. Total rework cost was $30,000-$20.000 was considered normal rework. Compute equivalent units of production for conversion costs. Example of Answer: 4000 (No comma, space, decimal point, or 5 sign)