Carbamate Manufacturing produces a pesticide chemical and uses process costing. There are three processingdepartments—Mixing,

Refining, and Packaging. On January 1, the Refining Department had 2,000 gallons of partially processed product in production. During January, 30,000 gallons were transferred in from the Mixing Department, and 29,000 gallons were completed and transferred out. At the end of the month, 2,000 gallons of partially processed product remained in the Refining Department. The weighted-average method is used. See additional details below.

Refining Department, ending balance at January 31

Percent completed for materials cost: 92%

Percent completed for conversion cost: 70%

What was the total number of equivalent units of production for conversion costs for the month of January for the Refining Department?

a. 31100 units
b. 29000 units
c. 2100 units
d. 2760 units