A department had 12,500 units in beginning Work in Process Inventory. During the current period 60,000 units were started. Ending Work in Process Inventory has 15,000 units that were 70% complete. Assume this company uses the weightedaverage method of process costing and conversion costs are added uniformly throughout the process. What are the total equivalent units produced with respect to conversion? Remember to compute both completed units and ending Work in Process units. Show your work.