A process with no beginning work in process, completed and transferred out 28,000 units during a period

Question:

A process with no beginning work in process, completed and transferred out 28,000 units during a period and had 12,000 units in the ending work in process that were 50% complete. How much is equivalent units of production for the period for conversion costs?
22,000 equivalent units
34,000 equivalent units
46,000 equivalent units
40,000 equivalent units