2 points 1. ABC Company uses the process costing system. The first processing department, 29,000 units were sent into production during the month. 19,000 units were completed during the year and there were 10,000 units in the ending work in process inventory of the first processing department that were 10% complete with respect to conversion costs only. A total of $237,600 in conversion costs were incurred in the department during the month. What will be the total equivalent units of production for the month? Show calculations clearly. Your