26 00:44:45 A production department's output for the most recent month consisted of 19,500 units completed and transferred to the next stage of production and 19,500 units in ending Work in Process inventory. The units in ending Work in Process inventory were 60% complete with respect to both direct materials and conversion costs. There were 2,900 units in beginning Work in Process inventory, and they were 80% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method. Multiple Choice Ask 20,080 units. 19,500 units. 31,780 units. 21,820 units. 31,200 units.