JOD Company computed the flow of physical units for the month just ended as follows:

Beginning work-in process (60% complete)	Units 20,000
Units completed:
From BWIP	20,000
Started and completed this month	50,000
Ending work-in-process (80% complete)	15,000

JOD adds materials at the beginning of the process. Using FIFO, what are the equivalent units for conversion costs for the month?