A production department's output for the most recent month consisted of 20,000 units completed and transferred to the next stage of production and 20,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 70% complete with respect to both direct materlals and conversion costs. There were 3,000 units in beginning Work in Process inventory, and they were 90% 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 20,300 units 34,300 unes 34,000 units