The Miracle Company had 25,000 units in process on December…

The Mirаcle Cоmpаny hаd 25,000 units in prоcess оn December 31, 2026, which was 80% complete as to materials but only 40% complete as to conversion costs. The company's records show 45,000 units were transferred to the Finished Goods Inventory during January 2027. On January 31, 2027, 20,000 units were on hand, which were 20% complete as to conversion costs and 60% complete as to materials. What are the equivalent units of production (EUPs) for the conversion costs in January, assuming Miracle uses first-in, first-out (FIFO)?