The Miracte Company had $28,000$ units in process on December $31,2020$ which was $80\%$ complete as to materials but only $40\%,$ complete os to conversion costs. The CoMmAecerts duen ARE wante transferred to the Finished Goods Inventory during January $2021.$ On January $31,2021,23,000$ units were on hand which were $20\%$ complete as to conversion eosts and $70\%,$ Complete at to mens Whe we ta equivalent units of production $($EUPs$)$ for the conversion costs in January, assuming Miracle uses first$-$in$,$ first$-$out