The following costs were incurred in May:

Direct materials	$	46,800
Direct labor	$	36,800
Manufacturing overhead	$	29,200
Selling expenses	$	25,000
Administrative expenses	$	32,800

Conversion costs during the month totaled:

• $83,600

• $76,000

• $170,600

• $66,000

Carver Corporation uses the FIFO method in its process costing system. The Assembly Department started the month with 2,200 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 68,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 9,200 units in the ending work in process inventory of the Assembly Department that were 50% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Assembly Department for the month?

• 65,600

• 64,280

• 61,000

• 75,000