Kalyan Corporation uses the FIFO method in its process costing system Operating data for the Enameling Department for the month of May appear below: Percent Complete with Respect to Units Conversion 2,600 209 72,000 8,000 700 Beginning work in process inventory Transferred in from the prior department during May Ending work in process inventory What were the equivalent units of production for conversion costs in the Enameling Department for May