The following urut data were assembled for the assembly process of Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method. Units Beginning work in process, 60% completed 5,000 Units started in April 48,000 Ending work in process, 30% completed 4,000 The number of equivalent units produced with respect to conversion costs is