The Cutting Department of a factory had 1,000 units in work in process on July 1, which were 20 per cent complete as to conversion costs. During July, 8,000 units were completed and transferred. On 31 July 4,000 units remained in work in process - 50 per cent complete as to conversion costs.

Using the FIFO method of process costing, calculate the equivalent units of conversion forthe month of July.