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A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month

A department adds raw materials to a process at
the beginning of the process and incurs
conversion costs uniformly throughout the
process. For the month of January, there were no
units in the beginning work in process inventory;
24,522 units were started into production in
January; and there were 5,739 units that were
41% complete in the ending work in process
inventory at the end of January.
What were the equivalent units of production
for conversion costs for the month of January?
Round your final answer to the nearest whole
number.
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