Laurant Corporation uses the first-in, first-out method in its process costing system. Department A is the first stage of the company's production process. The following information is available for conversion costs for the month of May for Department A: 
The equivalent units of production for conversion costs for the month is closest to:
Definitions:
Iris Diaphragm
A part of the microscope that adjusts the size of the aperture, controlling the amount of light passing through the specimen.
Stereomicroscope
A type of microscope designed for low magnification observation of a sample using light reflected from the surface of an object rather than transmitted through it.
Dissecting Microscope
A type of light microscope designed for low magnification observation of a sample, commonly used for dissection.
Compound Light Microscope
An optical instrument that uses visible light and a system of lenses to magnify small objects or details not visible to the naked eye.
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