Francisco's mass-produces folding chairs in Mexico. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. The following production information is for the month of May:

	Physical Units
Beginning WIP (40% complete)	9,000
Started in May	50,000
Completed in May	47,000
Ending WIP (30% complete)	12,000

Calculate the equivalent units used to calculate cost per unit under the weighted average method.