Bims Corporation uses the weighted$-$average method in its process costing system. The Assembly Department started the month with $3,200$ units in its beginning work in process inventory that were $70\%$ complete with respect to conversion costs. An additional $64,000$ units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were $24,000$ units in the ending work in process inventory of the Assembly Department that were $60\%$ complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?

Multiple Choice

$57,600$

$55,360$

$43,200$

$84,800$