Sutton Enterprises makes gadgets using a twostep process that involves machining first and assembly second. Sutton adds all direct materials at the beginning of the production process. Conversion occurs uniformly throughout the process. During the period, the Assembly Department completed 10,200 gadgets and transferred them out. Of the 10,200 gadgets completed, 2,000 were 70% complete at the beginning of the period. In addition, Sutton had 2,600 units in process that were 65% complete at the end of the period. Using the FIFO method of process costing, what are the equivalent units of production for conversion costs in Assembly?