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QUESTION 2 The Miracle Company had 20,000 units in process on December 31, 2020 which was 41% complete as to materials but only 40% complete as to conversion costs. The company's records show 40, 000 units were transferred to the Finished Goods Inventory during January 2021. On January 31, 2021, 15,000 units were on hand which were 30% complete as to conversion costs and 60% complete as to materials. How many equivalent units of material costs were added in January? Assume Miracle uses FIFO to, account for WIP inventory. Round to the nearest whole unit