Laurant Corporation uses the FIFO method in its process costing system. Department A is the first stage of the company's production process. 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) The equivalent units of production for conversion costs for the month is closest to Units 5,200 44.000 39,000 8.200