Current Attempt in Progress

Bemis Corporation's Assembly Department had $2000$ units in beginning inventory that were $70\%$ complete with respect to conversion. An additional $60000$ units were transferred into Assembly during the period. Assembly had $12000$ units remaining in Work in Process at the end of the period. These units were $60\%$ complete with respect to conversion. What were the equivalent units for conversion costs?

$54800$

$57200$

$64800$

$72000$