The Mixing Department of Jackson Bottling, Inc. had $53,000$ pounds of materials $($liquid drink$)$ to account for in December. Of the $53,000$ pounds, $49,000$ pounds were completed and transferred to

the Packaging Department, and the remaining $4,000$ pounds were $40\%$ complete. The materials required for production are added at the beginning of the process. Conversion costs are added

evenly throughout the mixing process. The weighted $-$ average method is used. Calculate the total equivalent units of production for conversion costs.

A$.53,000$ pounds