Melbourne Cup. Manufacturing Company manufactures its product in the cutting department, and adopts a process costing system. During February, the beginning work in process in the cutting department was 50% complete as to conversion, and 100% complete as to direct materials. The beginning work-in-process inventory included $12,000 for materials and $3,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete regarding conversion and 100% complete regarding direct material.

Additional information about the cutting department follows:

	Cutting Dept.
Units in work-in-process, beginning	20,000
Units started this period	40,000
Units completed this period	50,000
Units in work-in-process, ending	10,000
Direct material costs added	$42,000
Direct manufacturing labor cost	$18,700
Other conversion costs	$21,500

1. Under the weighted-average method, calculate the equivalent units for conversion cost category in the Cutting Department. (3 marks)