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Last month, the painting department of Metlock Company started 17,300 units into production. The department had 6,200 units in process at the beginning of

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Last month, the painting department of Metlock Company started 17,300 units into production. The department had 6,200 units in process at the beginning of the month and these were 30% complete with respect to conversion costs. There were 7,700 units in process at the end of the month, which were 40% complete with respect to conversion costs. A total of 15,800 units were completed and transferred to the next department during the month. Under the FIFO method, what would the equivalent units of production for conversion costs for the month be? Equivalent units of production

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