In the month of June, a department had 10,000 units in beginning work in process that were 70% complete. During June, 40,000 units were transferred into production from another department. At the and of June there were 5,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The squivalent units of production for conversion costs for June were