On June 30, Cheyenne Chemicals Limited has 16,800 units in its ending work-in-process account. These units are 80% complete with respect to conversion costs. Conversion costs are added uniformly throughout the process, but the production process adds materials in stages as follows: Process Stage Percent of Materials Added 0% completion 10% 40% completion 30% 75% completion 45% 95% completion 15% The company introduced 55,300 units to production during June and completed 48,800 units in the month. On June 1, the work in process was 70% complete with respect to conversion costs. (a) Assuming that the company uses the weighted-average method, what would be the equivalent units of production with regard to conversion costs? Equivalent units units