Inventory at the beginning of January in a particular department in Harris, Inc. contained 20,000 units of goods that were 30% complete for conversion. 65,000 units were completed and transferred out of the department during January 10,000 units were still in process at the end of January and were 80% complete for conversion. Assume there was no spoilage. The equivalent units to be used to get the average conversion costs per unit for the period under the FIFO method are: (Show your work in the space below to get partial credit.)