Hoodwin Corp. produces magic sets. The company started the month with 3.750 sets in beginning work In process inventory. Last week the company completed and transferred 32.500 sets. while ending the period with 2.575 units partially completed. 100% of direct materials has been applied to the sets, however conversion is only completed to 80%. How many eouwalent units would the company use in order to apply conversion cost to ending work in process inventory