Mora Company has 2,000 units in beginning work in process, 20% complete as to conversion costs, 23,000 units transferred out to finished goods, and 3,000 units in ending work in process 331 3% complete as to conversion costs.

The beginning and ending inventory is fully complete as to materials costs. Equivalent units for materials and conversion costs are, respectively:

(a) 22,000, 24,000.

(b) 24,000, 26,000.

(c) 26,000, 24,000.

(d) 26,000, 26,000.