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) Units 5,900 51,000 46,000 8,900 The equivalent units of production for conversion costs for the month is closest to