Kets Corporation uses the FIFO method in its process costing system. Operating data for the Enameling Department for the month of May appear below: Units Percent Complete with Respect to Conversion Beginning work in process inventory 7,800 15% Transferred in from the prior department during May 99,500 Ending work in process inventory 16,500 45% What were the equivalent units for conversion costs in the Enameling Department for May