A production department's output for the most recent month consisted of 16,500 units completed and transferred to the next stage of production and 16,500 units in ending goods in process inventory. The units in ending goods in process inventory were 60% complete with respect to both direct materials and conversion costs. There were 2,300 units in beginning goods 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. 26,860 units. 18,340 units. 16,960 units. 16,500 units. 26,400 units