Laurant Corporation uses the FIFO method in its process costing system. Department A is the first stage of the company's production proc The following information is available for conversion costs for the month of May for Department A: Work in process, beginning (40% complete with respect to conversion costs) Started in May Completed in May and transferred to Department B Work in process, ending (30% complete with respect to conversion costs) Units 6, 700 59,000 54,000 11,700 The equivalent units of production for conversion costs for the month is closest to: Multiple Choice 51,320 units