A Company uses FIFO method in its process costing system. The beginning WIP inventory in a particular department consisted of 8,700 units, two-thirds complete with respect to conversion costs. During the month, 59,000 units were started and 57,000 units were completed and transferred out of the department. The company had 57,000 equivalent units for conversion costs. The ending work in process inventory in the department consisted of? How many units at what percent with respect to conversion costs or zero units?