Department A had no work in process at the beginning of the period, 16,000 units were started during the period, 2,000 units were 40% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO): Direct materials $100,000 Direct labor 122,300 Factory overhead 45,200 Assuming that all direct materials are placed in process at the beginning of production, what are the total equivalent units for conversion costs?