Laurie Corporation uses the FIFO method in its process costing system. Department A is

the first stage of Laurie Corporation's production process. The following information is

available for conversion costs for the month of May for Department A:

Units

Work in process, beginning (25% complete) 8,000

Started May 1 40,000

Completed in May and transferred to Department 38,000

Work in process, ending (60% complete ) 10,000

How many are the equivalent units of production for conversion costs for the month?