Onyemah Corporation uses the first$-$in$,$ first$-$out method in its process costing system. Operating data for the Brazing Department for the month of November appear below:

Units Percent Complete with Respect to Conversion

Beginning work in process inventory $7,50040\%$

Transferred in from the prior department during November $39,500$

Completed and transferred to the next department during November $37,600$

Ending work in process inventory $9,40070\%$

What were the equivalent units of production for conversion costs in the Brazing Department for November?

Multiple Choice

$44,180$

$41,180$

$37,600$

$41,400$