At Shaw Company, direct materials are added at the start of the process and conversion costs are added evenly during the process. Company is using Weighted Average Method. The following is given for a cooking department for month of May: Physical Units Beginning Work in process inventory (CC 75% 12.000 complete) Units started during current month 74,000 Units completed and transferred out during current 65.000 month: Ending Work in process inventory (CC 80% complete) 18,000 Inspection occurs when production is 70% percent of CC completed. Normal spoilage is 4 percent of good units that successfully pass the inspection point in current month. The following cost data are available: Compute equivalent units for conversion cost