Kalyan Corporation uses the first-in, first-out method in its process costing system. Operating data for the Enameling Department for the month of May appear below: 
What were the equivalent units of production for conversion costs in the Enameling Department for May?
Definitions:
Language Disorder
A neurodevelopmental disorder that affects how one understands, speaks, and communicates.
Written Language
A system of communication using visual symbols to represent the units of a language systematically.
Childhood-Onset Fluency Disorder
Disturbances of the normal fluency and motor production of speech, including repetitive sounds or syllables, prolongation of consonants or vowel sounds, broken words, blocking or words produced with an excess of physical tension; also known as stuttering.
Prevalent Among Boys
A description indicating that a particular characteristic, disorder, or behavior is more common in male individuals.
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