Refer to Stillwater Corporstion. Using weighted average, what are equivalent units for conversion costs?

The following information is available for Stillwater Corporation for the current year: Beginning Work in Process Costs of Beginning Work in Process: 14,500 units 75,000 units $25,100 (75% complete) Started Material Conversion 50,000 $120,000 300,000 Ending Work in Process Current Costs: Material Conversion (60% complete) Abnormal spoilage Normal spoilage (continuous) Transferred out 16,000 units 2,500 units 5,000 units 66,000 units All materials are added at the start of production. Refer to Stillwater Corporation. Using weighted average, what are equivalent units for conversion costs