Borwan Company uses the weighted average method in its process costing systern The Assembly Department started the month with 8.000 units its beginning work in process inventory that were 70% complete wash respect to conversion costsAn additional 70,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department There were 5.000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs, What were the equivalent units for conversion costs the Assembly Department for the month