Laurant Corporation uses the first-in, first-out 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 28 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 6,800 60,000 55,000 11,800 8 01:27:54 The equivalent units of production for conversion costs for the month is closest to: cBook Multiple Choice 50.920 units 55,820 units 52.280 units O 51.740 units