At the end of April, Department A at Tucson Company transferred all production to finished goods inventory. During May, the department started and fully completed 80 units. During June, beginning work in progress did not require any work with respect to direct materials and required 65% of conversion costs to be added. Manufacturing costs for May were as follows: Direct materials $11,960,000Conversion costs $ 9,752,000 The cost per equivalent unit for direct materials was $92,000. How many units were brought into production in May?