Abc corporation uses the weighted-average method in its process costing system.

operating data for the mixing department for the month of may appears below:

percent complete with respect to units conversion beginning work in process inventory 6,600 60% transferred in from the prior department during may 40,100 completed & transferred to the next dept. during may 30,000 ending work in process inventory 5,000 40%

what were the equivalent units for conversion costs in the mixing department for may?