Crowd Corp

uses the FIFO method for process costing. The company's only

processing department began

May with 8,000 units of product in process (30% of the

conversion process completed). During May,

Crowd

started 65,000 units of new

product, of which 7,800 units remained in ending inventory (45% of the conversion

process completed). If materials are adde

d when the units are 50% complete with

respect to conversion, how many equivalent whole units with respect to materials

would

Crowd Corp

have in May?