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Ramsey Corporation uses the weighted average method in its process costing system. Its Assembly department started the month with 2,000 units in its beginning WIP

Ramsey Corporation uses the weighted average method in its process costing system. Its Assembly department started the month with 2,000 units in its beginning WIP inventory that were 70% complete with respect to conversion costs. An additional 61,000 units were transferred in from the prior department to begin processing in the Assembly department. There were 18,000 units in the ending WIP inventory of the Assembly department that were 60% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly department for the month?

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