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 (30% complete with respect to conversion costs)	9,200
Started in May	52,000
Completed in May and transferred to Department B	50,000
Work in process, ending (70% complete with respect to conversion costs)	11,200

The equivalent units of production for conversion costs for the month are:

	55,080 units
	50,000 units
	56,440 units
	48,640 units