May Information relating to production in Department A for May is as follows: 1 Balance, 1,000 units, 3/4 $22,150 completed 31 Direct materials, 5,000 units 75,000 31 Direct labor 32,500 31 Factory overhead 16,250 If 500 units were one-fourth completed at May 31, 5,500 units were completed during May, and the first- in, first-out method is used, what was the number of equivalent units of production with respect to conversion costs for May