The following information relates to the Blending Department of Kedakai Products Corporation for the month of May. Kedakai uses a weighted-average process costing system. 
What are the Blending Department's equivalent units related to conversion costs for May?
Definitions:
Held-to-maturity Securities
Debt securities that a firm has the intent and ability to hold until they mature.
Fair Market Value
Fair market value is the estimated price at which an asset would change hands between a willing buyer and willing seller, both having reasonable knowledge of the relevant facts.
Current Assets
Assets owned by a company that are expected to be converted into cash, sold, or consumed within one year or the operating cycle.
Noncurrent Assets
Assets that are not expected to be converted into cash or used up within one year or the operating cycle, whichever is longer.
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