Briggs Company has beginning inventory of 5,000 units that is 60% complete with regards to conversion costs and 100% complete with regards of direct materials. The company completed and transferred out 50,000 units and has ending inventory of 6,000 units that is 100% complete with regards to materials and 70% with regards to conversion costs. If Briggs company uses the Weighted-Average Process-Costing method, what is the equivalent units for conversion costs?
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