Pharoah Corporation's Assembly Department had 2800 units in beginning inventory that were 80% complete with respect to conversion. An additional 69500 units were transferred into Assembly during the period. Assembly had 12800 units remaining in Work in Process at the end of the period. These units were 70% complete with respect to conversion. What were the equivalent units for conversion costs? O 73340 O 68460 O 82300 O 63340