The Mixing Department's output during the period consist of 20,000 units completed and transferred out and 5,000 units in ending work in process 60% as to materials and conversion costs. Beginning inventory is 1,000 units, 40% complete as to materials and conversion cost. The equivalent units of production are:

(a) 22,000

(b) 23,000

(c) 24,000

(d) 25,000