Murphy's Irish MicroBrew Co manufactures beer that passes through two processes: mixing and bottling. All manufacturing costs are added uniformly in the mixing department. Data for the mixing department for the month of March follows: Work in process costs as at March 1: Units (27% complete) Direct materials Direct labour Overhead 3,000 $27,000 $45,000 $17,000 During March, 31,000 units were completed and transferred to the bottling department. The following costs were incurred by the mixing department during March: Direct materials Direct labour Overhead On March 31, 5,000 units that were 53% complete remained in Mixing. $88,000 $149,000 $61,000 Calculate the equivalent units of production for conversion for Murphy's Irish MicroBrew Co during March using the weighted average method (round to nearest $0)