Gaba Corporation uses the FIFO method in its process costing system. The Grinding Department started the month with 17.500 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 65,000 units were transferred in from the prior department during the month to begin processing in the Grinding Department. During the month 75,000 units were completed in the Grinding Department and transferred to the next processing department. There were 7.500 units in the ending work in process inventory of the Grinding Department that were 10% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Grinding Department for the month 36 Salmont Corporation uses the FIFO method in its process costing system. The company reported 44,000 equivalent units of production for materials last month The company's beginning work in process inventory consisted of 10,500 units, 30% complete with respect to materials. The ending work in process inventory consisted of 8.500 units, 60% complete with respect to materials. The number of units started during the month was