A department adds raw materials to a process at the beginning ofthe process and incurs conversion costs uniformly throughout theprocess. For the month of January, there were no units in thebeginning work in process inventory; 42773 units were started intoproduction in January; and there were 5174 units that were 78%complete in the ending work in process inventory at the end ofJanuary. What were the equivalent units of production forconversion costs for the month of January? Round your final answerto the nearest whole number.
