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?