Laurant Corporation uses the FIFO method in its process costing system. Department 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 Units 5,400 46,000 41,000 8,400 The equivalent units of production for conversion costs for the month is closest to: 37760 units oooo 38,120 units 38,840 units 41.360 units