A cleaning detergent manufacturer offers the following information: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 26,600 units 16,200 units 10,400 units $276,480 $585,000 $328,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what are the total equivalent units for conversion costs? 16,200 20,360 22,400 30,760