Ozdemir Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 900 Materials costs $ 3,200 Conversion costs $ 1,300 Percent complete with respect to materials 55 % Percent complete with respect to conversion 10 % Units started into production during the month 6,400 Units transferred to the next department during the month 5,900 Materials costs added during the month $ 88,800 Conversion costs added during the month $ 142,800 Ending work in process inventory: Units in ending work in process inventory 1,400 Percent complete with respect to materials 85 % Percent complete with respect to conversion 70 % What are the equivalent units for conversion costs for the month in the first processing department?