Santisimo Co. adds materials at the beginning of the process in Department M. The following information pertains to Department M's work in process during April: Work in process on April 1 Units (60% complete as to conversion cost).......................................................... 3,000 Started in April...................................................................................................... 25,000 Completed in April................................................................................................. 20,000 Work in process on April 30 (75% complete as to conversion cost) .......................................................... 8,000 Under the average costing method, what is the equivalent units for conversion cost?