Assume there were 6,000 units in beginning work in process, 60% 2 points complete. 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3,200 units for conversion costs. Materials are added at the beginning of the process. The Fl FD method is used. 1" 19,000 units 22,000 units 10,000 15,000 The number of equivalent units of conversion 0 O O 0 costs is The number of units started this 0 O O 0 month is